SRI GURU SINGH SABHA CBD ,MUMBAI vs. COMMISSIONER (EXEMPTION), MUMBAI

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ITA 178/MUM/2025Status: DisposedITAT Mumbai06 March 2025Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 178/Mum/2025 Sri Guru Singh Sabha CBD Plot No. 16, Sector 08 CBD, Belapur Navi Mumbai - 400614 [PAN: AAJTS3112J] अपीलार्थी/ (Appellant) Vs CIT (Exemptions), Mumbai प्रत्यर्थी/ (Respondent) Assessee by: Shri Paras Salva, A/R Revenue by: Shri Dr. Kishor Dhule, CIT D/R सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement: 06/03/2025 06/03/2025 आदेश/ORDER PER NARENDRA1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) ought to have provided a reasonable opportunity of being heard. Therefore, the issue was restored to the file of the CIT(E) to be decided afresh.

What were the facts?

The assessee's appeal was directed towards an order denying registration under Section 12AB of the Act. There was a delay in filing the appeal, which was condoned. The CIT(E) had rejected the application without giving a plausible reply to a notice.

What were the issues?

Whether the CIT(E) denied registration u/s 12AB without affording a reasonable opportunity of being heard to the assessee, and if the matter should be restored.

Which sections of the Income-tax Act were involved?

Section 12AB

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 Paras Salva, A/R
Hearing: 06/03/2025Pronounced: 06/03/2025

O R D E R

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