M/S DAMODAR HIRJI & BAI DEVAKAVAHU CHARITY TRUST,MUMBAI vs. ACIT 10(3)(1), MUMBAI

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ITA 675/MUM/2020Status: DisposedITAT Mumbai12 August 2021AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the Revenue's submissions, decided to grant the assessee another opportunity to be heard. The matter of registration was restored to the CIT(E) for re-adjudication.

What were the facts?

The assessee's application for registration under Section 12AA was rejected. The assessee did not appear for the hearing before the ITAT, and the Revenue sought dismissal of the appeal.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the CIT(E) for registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Vinay Sinha, Ld. CIT-DR

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In this appeal, the assessee is aggrieved by rejection of registration application u/s 12AA. During hearing, none appeared for assessee. The Ld. CIT-DR sought dismissal of the appeal by drawing attention to the fact that despite being provided with various opportunities, none appeared even before CIT(exemption) to substantiate the application.

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