GLOBAL EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“G” BENCH, MUMBAI
BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 5672/Mum/2024
Global Education Trust
9, 1st Floor, Brijwasi Building
Sonawala Road
Goregaon East
Goregaon East S.O.
Mumbai - 400063
[PAN: AAATG8496J]
Vs
Commissioner of Income
Tax (Exemptions), Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri Prakash Jhunjhunwala, A/R
Revenue by :
Shri Dr. Kishor Dhule, CIT D/R
सुनवाई की तारीख/Date of Hearing : 10/03/2025
घोषणा की तारीख /Date of Pronouncement: 10/03/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is directed towards the order dated 31/07/2024 by which the ld. CIT(Exemptions) [hereinafter
‘the ld. CIT(E)’], has rejected the application of the assessee seeking registration u/s 12A of the Act.
2. Having heard rival submissions, we have carefully perused the impugned order. The only reason for rejecting the application is that the assessee has inadvertently applied u/s 12A(1)(ac)(ii) of the Act which is for renewal of registration.
3. Before us, the ld. Counsel for the assessee stated that the mistake was inadvertent and in fact, the application was for regularization of provisional registration.
I.T.A. No. 5672/Mum/2024
2
We are of the considered view that, such inadvertent mistake should be allowed to be rectified. Hence, we direct the ld. CIT(E) to allow the opportunity to the assessee to rectify the error and decide the issue of registration afresh after affording reasonable and adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 10th March, 2025 at Mumbai. (SAKTIJIT DEY)
(NARENDRA KUMAR BILLAIYA)
VICE-PRESIDENT
ACCOUNTANT MEMBER
Mumbai, Dated 10/03/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent 3. संबंिधतआयकरआयु" / Concerned Pr. CIT 4. आयकरआयु" ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file.
आदेशानुसार/ BY ORDER