YASIN EDUCATION TRUST,MUMBAI vs. CIT(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. 2364/Mum/2024
Assessment Year: 2023-24

Yasin Education Trust
Zorashtrian Compound Adarsh Nagar
Jogeshwari West
Mumbai - 400102
[PAN: AAATY3615K]
Vs
CIT(Exemption), Mumbai

अपीलाथ/ (Appellant)

 यथ/ (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 Pronouncement: 05/02/2025

आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the ld.
CIT (Exemption), Mumbai [hereinafter ‘the ld. CIT(E)’] dated
05/03/2024, by which the ld. CIT(E) rejected the application seeking registration u/s 12AB of the Act.
2. We find that the ld. CIT(E) has rejected the application on erroneous mentioning of the nature of activities of the assessee as “charitable”. Before us, the ld. Counsel for the assessee stated that the assessee had rectified the error and filed fresh Form 10AB which was not considered by the ld. CIT(E).
3. On thoughtful consideration, we are of the considered view that ld.
CIT(E) ought to have considered the rectified Form 10AB. Therefore, in the interest of justice and fairplay, we restore the issue to the file of the I.T.A. No. 2364/Mum/2024
2

ld. CIT(E) to be decided afresh, after considering the rectified Form 10AB and after affording a reasonable and adequate opportunity of being heard to the assessee.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 5th February, 2025 at Mumbai. (SAKTIJIT DEY)

(NARENDRA KUMAR BILLAIYA)
VICE-PRESIDENT

ACCOUNTANT MEMBER

Mumbai, Dated 05/02/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs

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

आदेशानुसार/ BY ORDER,