KURNIV FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

PER OM PRAKASH KANT, AM

The Captioned appeals filed by the assessee are directed against two separate orders, both dated 24.07.2024, passed by the Ld. Commissioner of Income-tax (exemption), Mumbai in relation to registration of the assessee trustee u/s 12 AB and section 80G of the Income-tax Act, 1961[in short ‘The Act’] respectively. As issue- in-dispute involved i same were heard consolidated order fo
2. Grounds raised as under:-
“1. The learned CIT( the appellant, being doing charitable acti
2. The learned CIT opportunity to desc charitable activities outside India.
3. The learned CI business days to co being questioned for 4. The learned CIT numerous document in support of the previous notices issu
The Appellant
Appeal at or before h
3. Briefly stated, f application in prescr
1962 [In short ‘The Act. The Ld. Com verification of the pre of charitable activity
Commissioner of In ITA Nos. 48

in both the appeals are conne together and disposed off b r sake of convenience.
d in ITA No. 4805/Mum/2024
(Exemptions) has erred in rejecting the a charitable trust on the pretext that ivities outside India.
T(Exemptions) has failed to grant th cribe the trust's objectives and expla only in India and does not apply a IT(Exemptions) erred in providing le mply with a notice on the objectives of r the first time since its formation.
T(Exemptions) failed to take into con ts, photos, videos, etc. filed in the for trusts charitable objectives while ued from the office of the learned CIT(E t craves leave to amend, add or alter hearing of the appellant.”
facts of the case are that the a ribed form No. 10AB of the Inc
Rules’] seeking registration u/
mmissioner of Income-tax (ex escribed form found that area o of assessee included India and ncome-tax (exemption) asked t
Kurniv Foundation
2
805 & 4806/MUM/2024
ected, therefore, by way of this are reproduced e registration of it is engaged in e appellant an ain that it does any of its funds ess than three f the trust were nsideration the rm of evidences responding to Exemptions).
the Grounds of assessee filed an come tax Rules,
/s 12 AB of the xemption) after of the operation abroad. The Ld.
the assessee to explain as why the rejected in view of broader of the Indian part of the assess
(exemption) rejected t
“As per provision subject to the gran for charitable purp trust proposed to Indian Shores. In registration is not m
4. Before us, the lea show cause notice providing an opportu referred to the sh
Commissioner of Inc the paper book. Addi page 137, highlightin business days to res was traveling abroa response. The learne the paper book, dem its objectives to restr circumstances, he re opportunity to appea
Tax (Exemption) and ITA Nos. 48

application of the registration the operation of the activities n territory, but in view of the no see, the Ld. Commissioner the application observing as und of section 11(1) of the IT Act, 196
nt of registration is accorded to incom pose for India. The above referred cl apply public charitable funds rec view of the same, this application maintainable and the same is rejected arned counsel for the assessee was issued to the assessee unity to respond by 22.07.202
how cause notice issued b come Tax (Exemption), available itionally, he cited the affidavit of ng that the assessee was given spond. During this period, one d, making it impractical to s ed counsel further referred to pa onstrating that the assessee ha rict its activities within India. I equested that the assessee be g ar before the learned Commiss present its case.
Kurniv Foundation
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805 & 4806/MUM/2024
n should not be outside of the response on the of Income-tax der:
61 exemptions me i.e. applied auses in your ceived beyond n for grant of d.”
submits that a on 18.07.2024,
24. The counsel y the learned e on page 68 of f the trustees on less than three of the trustees submit a timely ages 113-130 of ad duly modified
In light of these granted another ioner of Income

red the rival submissions and is evident that the application was primarily rejected due to ore us, the learned counsel for t mstances that led to the failure to In our view, there was a reaso e. Furthermore, the learned assessee has already modified perations within the territory ation has been placed on record e, we find it appropriate to set as sioner of Income Tax (Exemptio nsideration, taking into account ss to say, the assessee shall b heard. Accordingly, the ground or statistical purposes.
o. 4806/Mum/2024, has been f stration under Section 80G o ner of Income Tax (Exemptio tration under Section 80G on th ection 12AB was denied to the he issue of registration under S missioner of Income
Tax
(E find it appropriate to similar
Kurniv Foundation
4
805 & 4806/MUM/2024
d examined the for registration non-compliance he assessee has o respond to the onable cause for d counsel has its objectives to of India, and a d. In the interest side the order of on) and remand t the assessee's e granted a fair s raised in the filed against the of the Act. The n) rejected the he grounds that assessee. Since
Section 12AB to Exemption) for rly remand the matter of registratio
Accordingly, the gro purposes.
7. In the result, bot statistical purposes.
Order pronoun

(RAJ KUMAR C
JUDICIAL M
Mumbai;
Dated: 17/03/2025
Disha Raut

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

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ITA Nos. 48

on under Section 80G for fres ounds of appeal are allowed th the appeals of the assessee ced in the open Court on 17/0 CHAUHAN)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu

Kurniv Foundation
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805 & 4806/MUM/2024
sh adjudication.
d for statistical are allowed for 03/2025. KASH KANT)
ANT MEMBER
R, gistrar) umbai