SARASWATIVIDYA GURUKULUM FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

ITA 6036/MUM/2024Status: DisposedITAT Mumbai07 February 2025AY 2023-24Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. GIRISH AGARWAL (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ld. CIT(E) had rejected the applications solely on grounds of alleged non-compliance without addressing the merits. It was noted that the assessee had indeed complied with the show cause notice. Therefore, the Tribunal remitted the matter back to the ld. CIT(E), directing them to grant the assessee a fresh opportunity to submit all supporting documents and to decide the applications for Section 12AB registration and Section 80G approval on merits.

What were the facts?

The assessee, a Section 8 company engaged in charitable activities, applied for registration under Section 12AB and Section 80G of the Income Tax Act, 1961, subsequent to provisional registration under Section 12A. The ld. CIT(E) rejected both applications, citing the assessee's non-compliance with a show cause notice requesting details on foreign expenditure, activities, and expenses, despite the assessee claiming to have submitted the required information via email.

What were the issues?

Whether the ld. CIT(E) was justified in rejecting the applications for Section 12AB registration and Section 80G approval solely on grounds of alleged non-compliance, without considering the applications on their merits.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: AND SHRI. GIRISH AGARWAL, AM

For Appellant: Ms. Simoni Doshi
For Respondent: Shri. Hemant
Hearing: 06.02.2025Pronounced: 07.02.2025

Per Kavitha Rajagopal, J M: These captioned appeals have been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Exemption), Mumbai (‘ld. CIT(A)’ for short), order dated 25.10.2024, for rejecting the application filed by the assessee u/s. 12AB of the Income Tax Act, 1961 (‘the Act') and Section 80G registration for A.Y. 2023-24. 2. As the facts are identical, we hereby pass a consolidated order by taking ITA No. 6035/Mum/2024 as a lead case. ITA No. 6035/Mum/2024; (A.Y.: 2023-24)

3.

The assessee has raised the following grounds of appeal:

ITA No. 6035 & 6036 (A.Y. 2023-24) Saraswatividya Gurukulam Foundation “L

The order continues below.

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