GURUVARYA AACHARYA KALAPURNA SURISHVARJI SHEKSHANIK SANGH,GHATKOPAR WEST vs. CIT(EXEMPTIONS),MUMBAI, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G’ BENCH
MUMBAI
BEFORE: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT
MEMBER
&
SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER
&
Mumbai-400026. PAN/GIR No. AABTG5918N
(Appellant)
..
(Respondent)
Assessee by Shri. Bhupendra Shah
Revenue by Shri. Dr. Kishor Dhule- CIT
DR
Date of Hearing
09/01/2025
Date of Pronouncement
13/01/2025
आदेश / O R D E R
PER SUNIL KUMAR SINGH (J.M):
The facts and issues under both the appeals are similar and interrelated. Hence, both these appeals are being disposed of by this common order for the sake of brevity and convenience. The facts of ITA No. 5852/MUM/2024 for A.Y. 2024-25 are only being narrated.
ITA no. 5852 & 5875/MUM/2024
Guruvarya Aacharya Kalapurna
Surishvarji Sheekshanik Sangh
2
1. This appeal has been preferred against the impugned order dated 21.09.2024 passed by learned CIT(Exemption), Mumbai, in application no.
CIT(Exemptions),
MUMBAI/2024-
25/12AA/10522, wherein appellants application moved u/s.
12A(1)(ac)(iii) r/w section 12AB of the Act for the grant of registration has been rejected.
2. Briefly stating, the appellant moved an application before learned
CIT(Exemption),
Mumbai in form
10AB u/s.
12A(1)(ac)(iii), seeking registration u/s. 12AB of the Act.
Learned CIT(Exemption) rejected appellant’s application on the ground that appellant assessee failed to file the information regarding proof of expenses made by the trust, bank statements and donation details etc. In such a scenario the learned CIT(Exemption) was not satisfied about the object of the trust and the genuineness of the activities, thereby rejected applicant’s application.
3. Appellant assessee has approached this Tribunal on the ground that learned CIT(Exemption) has rejected appellant’s aforesaid application without affording sufficient opportunity of hearing to the appellant assessee in violation of the principles of natural justice.
4. Perused the records. Heard learned representative for the appellant assessee and learned DR for the revenue.
ITA no. 5852 & 5875/MUM/2024
Guruvarya Aacharya Kalapurna
Surishvarji Sheekshanik Sangh
3
5. At the very outset, learned representative for the appellant assessee has submitted that the learned CIT(Exemption) has as very hurriedly rejected the application for the grant of registration without affording sufficient opportunity of hearing to the assessee. Learned AR has requested to restore the matter back to the learned CIT(Exemption) and to afford an opportunity of furnishing the required details before the learned CIT(Exemption).
6. Learned DR has submitted that the appellant was afforded various opportunities but for no avail. Learned DR has supported the impugned order.
7. We notice that the assessee could not furnish certain informations w.r.t the proof of expenses made by the trust, bank statements and the details of donations despite various notices issued by the learned CIT(Exemption). We further notice that learned CIT(Exemption) passed order, keeping in mind that the statutory limitation period was expiring on 30.09.2024. In such circumstances, we deem it just and proper to restore the matter back to the file of learned
CIT(Exemption) for deciding the matter afresh on merit.
Appellant assessee is thus afforded last opportunity to make submission and to furnish required details before learned
CIT(Exemption). Needless to say that learned CIT(Exemption) shall ensure the observance of the principles of natural justice. The impugned order dated 21.09.2024 is set aside.
The appeal is accordingly allowed.
ITA no. 5852 & 5875/MUM/2024
Guruvarya Aacharya Kalapurna
Surishvarji Sheekshanik Sangh
4
8. Briefly stating, the appellant assessee filed form 10AB on 13.03.2024 before learned CIT(Exemption) and prayed for the approval under the clause (iii) of first proviso to sub-section (5) of section 80G of the Act. This prayer of the appellant was also rejected by learned CIT(Exemption) on 21.09.2024 in view of the rejection of appellants application for registration u/s.
12AB of the Act as stated hereinabove. The impugned order passed in this appeal is the consequence of the order dated
29.01.2024 passed by learned CIT(Exemption) on appellant’s application for the grant of registration as narrated in the discussion while deciding ITA NO. 5852/MUM/2024. In such scenario the impugned order dated 21.09.2024 in this appeal stands set aside. Learned CIT(Exemption) is directed to pass order afresh in this matter in the changed circumstances in accordance with law. This appeal is thus allowed.
9. In the result, assessee’s appeal ITA No. 5852/MUM/2024 and ITA No. 5875/MUM/2024 are allowed. The matter is restored to the file of learned CIT(Exemption) for statistical purposes.
Let the Let copy of this order be placed on ITA No.
5875/Mum/2024. Order pronounced in open court on 13.01.2025. (NARENDRA KUMAR BILLAIYA) (SUNIL KUMAR SINGH)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 13/01/2025
Anandi Nambi, Steno
ITA no. 5852 & 5875/MUM/2024
Guruvarya Aacharya Kalapurna
Surishvarji Sheekshanik Sangh
Copy of the Order forwarded to:
BY ORDER,
(Asstt.