UMIA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL
“F” BENCH MUMBAI

BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER
Umia Charitable Trust
301, Goyal Shopping
Centre, S.V. Road,
Borivali(W), Mumbai –
400092. Vs. CIT, (Exemptions)
Mumbai –
PAN/GIR No. AABTU0069N
(Applicant)
(Respondent)

Assessee by Sh. R.C. Makadia,
Revenue by Ms. Nidhi Agarwal, Sr. DR

सुनवाई क तारीख/Date of Hearing
13.01.2025
घोषणा क तारीख/Date of Pronouncement
14.01.2025

आदेश / ORDER

PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee trust challenging the impugned order dated 21.09.2024, rejection of application 10AB u/s 12A(1)(ac)(iii) of the Income Tax Act,
1961 (‘the Act’), by the Ld. Commissioner of Income Tax
(Exemptions), Mumbai (‘Ld. CIT(E)’), for the assessment year
2024-25. 2. At the very outset, we noticed that there is a delay in filing the present appeal and in this regard Ld.AR while

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drawing our attention to the contents of the application for seeking condonation of delay, submitted that the notice issued by the department went to spam folder and thus assessee could not come to know about the passing of the impugned orders by Ld. CIT(E)In support of his submissions,
Ld.AR also relied upon affidavit of the assessee .
3. On the other hand, Ld DR submitted that it was assesses own negligent conduct for not pursuing the proceedings diligently before the Ld CIT (E) and there is no sufficient cause for condoning the delay. Therefore, requests for dismissal of application for seeking condonation of delay.
4. After having heard counsels for both the parties on the application for seeking condonation of delay, we are of the view that since there was no effective service of orders upon the assessee as the order sent by the department went to spam folder. Therefore, assessee could not come to know regarding the passing of the orders by Ld CIT(E). Thus, keeping in view the principles laid down by Hon’ble Supreme
Mumbai, Dated 14/01/2025

AKV

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

आदेशानुसार/ BY ORDER,
सािपत ित ////