GLOBAL EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 5672/MUM/2024Status: DisposedITAT Mumbai10 March 2025AY 2024-25Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the mistake was inadvertent and allowed the assessee an opportunity to rectify the error. The CIT(E) was directed to decide the issue of registration afresh after giving a reasonable opportunity of being heard.

What were the facts?

The assessee sought registration under Section 12A of the Income Tax Act. The CIT(Exemptions) rejected the application on the grounds that the assessee had inadvertently applied for renewal of registration instead of fresh registration.

What were the issues?

Whether the inadvertent mistake in applying for renewal instead of fresh registration under Section 12A should be allowed to be rectified.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE

For Appellant: Shri Prakash Jhunjhunwala, A/R
Hearing: 10/03/2025Pronounced: 10/03/2025

O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

1.

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.

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