YASIN EDUCATION TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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ITA 2364/MUM/2024Status: DisposedITAT Mumbai05 February 2025AY 2023-24Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 2364/Mum/2024 Assessment Year: 2023-24 Yasin Education Trust Zorashtrian Compound Adarsh Nagar Vs Jogeshwari West Mumbai - 400102 [PAN: AAATY3615K] अपीलार्थी/ (Appellant) CIT(Exemption), Mumbai प्रत्यर्थी / (Respondent) Assessee by: Ms. Kinjal Bhuta, Advocate Revenue by : Shri Mahesh Akhade, CIT D/R सुनवाई की तारीख/Date of Hearing : 05/02/2025 घोषणा की तारीख / Date of Pronouncemen1 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 CIT(E) ought to have considered the rectified Form 10AB and restored the issue to the CIT(E) for fresh adjudication after considering the rectified form and providing an adequate opportunity of being heard.

What were the facts?

The assessee trust applied for registration u/s 12AB of the Act, but the CIT(E) rejected it due to an erroneous mention of the assessee's activities as "charitable". The assessee later rectified the error and filed a fresh Form 10AB, which was not considered by the CIT(E).

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration u/s 12AB without considering the rectified Form 10AB.

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: Ms. Kinjal Bhuta, Advocate
Hearing: 05/02/2025Pronounced: 05/02/2025

O R D E R

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