MIAM CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS) MUMBAI, MUMBAI

Date of Hearing – 21/11/2024 Date of Order - 27/11/2024

O R D E R PER SANDEEP SINGH KARHAIL, J.M.

These two appeals have been filed by the assessee challenging the denial of registration under section 12AA and section 80G of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Exemptions), Mumbai [“learned CIT(E)”].

(A.Y. 2024-25) 2. This appeal has been filed by the assessee challenging the impugned order dated 12.08.2024, rejecting the application filed by the assessee in Form 10AB for seeking registration under section 12AB of the Act.

ITAs No.5260 & 5314/MUM/2024 (A.Ys. 2024-25) 2

“The Assessee prefers an appeal against an order dated 12/08/2024 passed by Learned Commissioner of Income Tax (Exemptions), Mumbai on following amongst other grounds, each of which is without prejudice to any other:

1. 1. On the facts and circumstances of the case and in law, the Ld. CIT (Exemptions), has not provided proper opportunity of being heard which is against principal of natural justice.

2. On the facts and circumstances of the case and in law, the Ld. CIT(Exemptions) erred in rejecting application made for registration u/s 12A without considering facts that appellant has submitted all the required details with filed applications.”

ITAs No.5260 & 5314/MUM/2024 (A.Ys. 2024-25) 3 However, in the absence of any response from the assessee, the learned CIT(E) rejected the application filed by the assessee. Vide affidavit of the Managing Trustee of the assessee sworn on 18.11.2024, filed during the hearing, it is submitted that the aforesaid notices were only uploaded on the Income Tax Portal and the assessee neither received a physical copy nor received the same on its registered e-mail address. Accordingly, the relevant documents as sought by the learned CIT(E) could not be filed in time. The learned AR submitted that given another opportunity, the assessee will furnish all the documents as sought before the learned CIT(E).

(A.Y. 2024-25) 7. In this appeal, the assessee has challenged the rejection of its application for the grant of a certificate under section 80G of the Act. As we have remanded the issue of grant of registration under section 12AA of the ITAs No.5260 & 5314/MUM/2024 (A.Ys. 2024-25) 4 Act to the file of the learned CIT(E) for de novo adjudication, therefore the order of the learned CIT(E) for rejecting the application for registration under section 80G of the Act is also set aside and the matter is restored to the file of the learned CIT(E) for deciding afresh. As a result, the grounds raised by the assessee are allowed for statistical purposes.