SHREE MODASA EKDA DASHA KHADAYTA STREE MANDAL,MUMBAI vs. ITO (EXEM), WARD, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
Shree
Mumbaidasha
Zarola
Vanik
Sajanu
Charitable Trust
25, Arya Samaj Building
V.P.Road
Mumbai- 400 004
Vs. Commissioner
Of Income
Tax
(Exemptions)
Mumbai
PAN/GIR No.AAVTS338L
(Appellant)
..
(Respondent)
Shree Modasa Ekda Dasha
Khadayta Stree Mandal
4-A, Matru Ashish
Chandaverkar Road
Borivali (W)
Mumbai-400092
Vs. Commissioner
Of Income
Tax
(Exemptions)
Mumbai
PAN/GIR No.AAFTS7782Q
(Appellant)
..
(Respondent)
Assessee by Shri Ganesh
Revenue by Smt. Sanyogita Nagpal
Date of Hearing
20/01/2025
Date of Pronouncement
29/01/2025
ITA No.6181/Mum/2024 and Others
Shree Mumbai Dasha Zarola Vanik Sajanu Charitable Trust and Others
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
The aforesaid appeals have been filed by the assessee against order passed by ld. CIT(Exemption) denying the approval u/s.80G on the ground that assessee has not provided Form 10AC on or before 01/10/2024 and therefore, application filed in Form 10AB cannot be processed.
Before us it has been stated that assessee has already been granted 12A and had stated as under:- “1.The Commissioner of Income Tax (Exemptions), Mumbai, erred in rejecting the Appellant Trust's application for revalidation under Section 80G of the Income Tax Act, 1961,
2 The Commissioner of Income Tax (Exemptions) Mumbai, failed to appreciate that the Appellant Trust had received a letter dated 16.09.2024 in respect of proceedings under Section 80G(5)(ii) vide
DIN
ITBA/EXM/F/EXM45/2024-
25/1068717413(1), dated 16.09.2024, seeking documentary evidence of 10AC in the case of 80G on or before 01.10.2024
3 The Appellant Trust had submitted copy of 10AC [Order for Provisional Registration] for 80G validation and also copy of Form10AC [Order for Registration] for 12A on 25.09.2024, as per Income Tax Department's letter dated 16.09.2024, acknowledged by the Office of the Commissioner of Income Tax
[Exemptions] H.Q. on 25.09.2024
The Appellant Trust had received Rejection Order dated 19.10.2024 stating that Appellant Trust is not qualified to make the application under Section 80G(5)(ii), since the application filed is non-maintainable and stands rejected;
ITA No.6181/Mum/2024 and Others
Shree Mumbai Dasha Zarola Vanik Sajanu Charitable Trust and Others
3
5. The Commissioner of Income Tax (Exemptions), Mumbai, failed to give the Appellant Trust reasonable opportunity to validate the 80G Certificate.
6 The Appellant Trust had made an enquiry personally and was informed that the Section in which the Application vide
Serial No. 14-Clause of First Proviso to Sub-Section (5) of Section 80G The Appellant Trust owing to inadvertence had mentioned in Clause-2 of First Proviso to Sub-Section(5) of Section 80G.
7 The Appellant Trust was deprived out of natural justice since no opportunity was given to rectify the error occurred in selecting the clause for revalidation.
The Appellant Trust is a Charitable Trust, which is rendering meritorious services and providing marvelous services for which it is established;
The Appellant Trust should get the benefit of 80G since the Trust is fully depending on Donations to meet the benevolent cause;
Under these facts and circumstances as stated by the assessee above it would be proper that this matter should be restored back to the file of the ld. CIT(Exemption), Mumbai to consider the form afresh and assessee is also directed to file the correct form before the ld. CIT(E). The ld. CIT(E) should consider this form in accordance with law and looking to the fact that assessee has already been granted registration u/s.12A, the application should be considered in light of the provisions of the Act.
ITA No.6181/Mum/2024 and Others
Shree Mumbai Dasha Zarola Vanik Sajanu Charitable Trust and Others
4
4. In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced on 29th January, 2025. (GIRISH AGRAWAL) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 29/01/2025
Karuna, sr.ps
Copy of the Order forwarded to :
BY ORDER,
(Asstt.