SRI GURU SINGH SABHA CBD ,MUMBAI vs. COMMISSIONER (EXEMPTION), 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. 178/Mum/2025

Sri Guru Singh Sabha CBD
Plot No. 16, Sector 08
CBD, Belapur
Navi Mumbai - 400614
[PAN: AAJTS3112J]

Vs
CIT (Exemptions), Mumbai
अपीलाथ/ (Appellant)
 यथ/ (Respondent)

Assessee by :
Shri Paras Salva, A/R
Revenue by :
Shri Dr. Kishor Dhule, CIT D/R

सुनवाई की तारीख/Date of Hearing : 06/03/2025
घोषणा की तारीख /Date of Pronouncement: 06/03/2025

आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is directed towards the order dated 15/02/2024 by which the ld. CIT(Exemptions) [hereinafter
‘the ld. CIT(E)’], has denied registration u/s 12AB of the Act.
2. There was a delay in filing the appeal. Reasons for the delay have been considered, we find that the assessee was prevented by sufficient cause for not filing the appeal in time. Accordingly, the delay is condoned.
3. Having heard rival submissions, we have carefully perused the orders of the ld. CIT(E). We find that the ld. CIT(E) has rejected the application on receiving no plausible reply to his notice. We are of the considered view that the ld. CIT(E) ought to have given a reasonable

I.T.A. No. 6651 /Mum/2024
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and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice, we restore this issue to the file of the ld. CIT(E).
The ld. CIT(E) is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard and the assessee is directed to comply with the notices of the ld. CIT(E) and furnish all the requisite details.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 6th March, 2025 at Mumbai. (SAKTIJIT DEY)

(NARENDRA KUMAR BILLAIYA)
VICE-PRESIDENT

ACCOUNTANT MEMBER

Mumbai, Dated 06/03/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs

आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :

आदेशानुसार/ BY ORDER