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Facts
The assessee filed an application for approval under Section 80G in Form 10AB. This application was rejected by the CIT(E) solely because the assessee's application for registration under Section 12AB was also rejected.
Held
The Tribunal noted that a coordinate bench had previously set aside the order rejecting the Section 12AB registration and restored it for denovo adjudication. Consequently, the Tribunal restored the Section 80G application to the CIT(E) for a fresh consideration.
Key Issues
Whether the CIT(E) was justified in rejecting the Section 80G application solely based on the rejection of the Section 12AB application, especially when the latter was under appeal.
Sections Cited
80G, 12AB, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH MUMBAI
Before: HON’BLE BR BASKARANHON’BLE SHRI SANDEEP GOSAIN
Date of Hearing 04.03.2025 Date of Pronouncement 06.03.2025 आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 13.02.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Commissioner of Income Tax (Exemption), Mumbai. The assessee has raised the following grounds of appeal:
1. The Commissioner of Income Tax (Exemption) (hereinafter referred to as the Ld. CIT(E)] erred in passing an order dated 2 Nispera foundation, Mumbai 03.12.2024 by rejecting the application made by the Appellant in Form 10AB for seeking approval under section 80G of the Act without appreciating the facts and circumstances of the case. The said order passed by Ld.CIT(E) is not justified and the same may be set aside.
2. The Appellant seeks leave to add, alter and amend the above grounds whenever required. 2. At the outset, we noticed that application filed by the assessee in form 10 AB for seeking approval u/s 80G of the act was rejected on the sole ground that assessee’s application for registration u/s 12 AB was rejected.
On this aspect, AR drawn our attention to the fact that assessee had already challenged the order of rejection of registration u/s 12AB of the act before the tribunal in and the coordinate bench of the tribunal vide its order dated 30.01.2025, while setting aside the order of rejection of registration u/s 12AB of the act, had restored the matter back to the file of CIT(E) for denovo adjudication of the said application.
Therefore, after having heard the counsel for both the parties and considering the order passed by the coordinate bench of the ITAT, we also deem it appropriate to restore the present application for seeking registration u/s 80G of the act to the file of CIT(E) for denovo adjudication after considering the orders so passed on the application for registration u/s 12AB of the act. With the above 3 Nispera foundation, Mumbai directions, the impugned order is set aside and the grounds raised by the assessee are allowed for statistical proposes.
In the result the appeal filed by the assessee is allowed for statistical purposes.