SHREE BHAVANI EDUCATION SOCIETY ,MUMBAI vs. CIT EXEMPTION, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI “B” BENCH : MUMBAI
BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER
AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER
Shree Bhavani Education
Society,
C/o. Holy Spirit High School
&Junior College,
Mahim Manor Road,
Near Dr.Ambedkar Circle,
Palghar (W)
Maharashtra
PAN : AAGTS5317Q vs.
CIT(Exemption),
6thFloor,
Cumballa Hills,
MTNL TE Building,
Pedder Road,
Mumbai
(Appellant)
(Respondent)
For Assessee : Ms. Aasifa Khan
For Revenue : Shri Kailash C. Kanojiya, CIT-DR
Date of Hearing : 28-01-2025
Date of Pronouncement : 29-01-2025
PER B.R. BASKARAN, A.M :
The assessee has filed this appeal challenging the order dt.08-10-
2024 passed by the Ld.Commissioner of Income Tax (Exemption)-Pune,
[„Ld.CIT(E)‟], rejecting the application filed by the assessee in Form
10AB, seeking registration u/s.12A of the Income Tax Act, 1961 („the Act‟).
At the outset, we notice thatthe Ld.CIT(E) was constrained to pass the order ex-parte since the assessee did not appear before him. The Ld.AR submitted that the notices were issued by the Ld.CIT(E) to an 2 e-mail address given by the assessee and the said e-mail address was operated by a Tax Assistant, named, Mr.Vijay. However, the father of the said Tax Assistant fell ill and hence, he could not view the e-mail, which resulted in non-compliance of the notices issued by the Ld.CIT(E). Accordingly, the Ld.AR prayed that the assessee may be provided with one more opportunity to present its case properly beforeLd.CIT(E).
We heard the Ld.DR and perused the record. Having regard to the submissions made by the assessee, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity for presenting its case properly before Ld.CIT(E). Accordingly, we set aside the order passed by the Ld.CIT(E) and restore all the issues to his file of theLd.CIT(E) for processing the application filed by the assessee in accordance with law. We also direct the assessee to fully co-operate with the Ld.CIT(E) by furnishing all the details that were/may be called-for by the Ld.CIT(E).
In the result, the appeal filed by the assessee is treated as allowed.
Order pronounced in the open court on 29-01-2025 [SANDEEP SINGH KARHAIL] [B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 29-01-2025
TNMM
3
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R,ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.