SMT. SURAJBEN NATHMAL MOTILALJEE JAIN CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

This appeal of the assessee is directed against the order u/s 12AB of the Income-tax Act, 1961 dated 26.06.2024 passed by the ld. Commissioner of Income-tax (Exemptions), Mumbai.

Facts in brief are that the assessee is a charitable trust and filed an application in Form No.10AB seeking registration u/s 12AB of the Act. The ld.CIT(E), Mumbai, on verification of the application filed in Form 10AB, found that the application was not Smt. Surajben Nathmal Motilaljee Jain Charitable Trust A.Y. : NA complete and all the documents required to be accompanied with the application were not furnished. Therefore, notices were issued to the assessee for furnishing the complete set of documents mentioned under Rule 17A(2) of the IT Rules. The ld.CIT(E) has rejected the application seeking registration u/s 12AB of the Act on the ground that the assessee has not made compliance of the show-cause notices.

Heard both the sides and perused the material on record. During the course of appellate proceedings before us, the ld. Counsel has filed a paper book comprising copies of documents and information filed before the ld. CIT(E) during the course of proceedings u/s 12AB of the Act. The ld. Counsel submitted that in response to the show-cause notice issued, the assessee has filed the corresponding details and copies of documents. However, the ld. CIT(E) has rejected the application filed by the assessee u/s 12AB of the Act and, without considering the submissions filed. We have perused the copy of response filed online and on physical mode in response to the notices issued by the ld.CIT(E) as placed in the paper book from pages 43 to 47 and noticed that the assessee has filed nine attachments online as evident from the e- Proceedings Response Acknowledgement issued by the Income-tax Department. Further, the assessee has also filed copies of documents and details vide letter dated 7th June, 2024 as placed in the paper book at pages 45 to 58. However, it is observed that the ld. CIT(E) has not decided the application filed by the assessee for seeking registration u/s 12AB of the Act on merit after considering the aforesaid details and documents furnished by the Smt. Surajben Nathmal Motilaljee Jain Charitable Trust A.Y. : NA assessee. Therefore, we consider it appropriate to restore the case to the file of the ld.CIT(E) for deciding on merit the application filed by the assessee for registration u/s 12AB of the Act, after considering the response filed by the assessee in the form of details and documents as discussed supra in this order. Needless to say that adequate opportunity of hearing will be provided to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.