LAKHAPUR CHARITABLE TRUST,VIDYAVIHAR WEST vs. CIT (EXEMPTIONS), MUMBAI, CUMBALLA HILL

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ITA 494/MUM/2024Status: DisposedITAT Mumbai28 August 2024AY 2024-25Bench: SHRI AMARJIT SINGH, HON'BLE (Accountant Member), SHRI ANIKESH BANERJEE, HON'BLE (Judicial Member)6 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee had made some compliance but failed to furnish further information as requested. Considering the circumstances, the Tribunal decided to restore the case to the CIT(E) for a fresh decision on merit.

What were the facts?

The assessee filed an application in Form 10AB seeking approval under Section 80G of the Act. The CIT(E) found the application incomplete and issued notices for furnishing required documents. Despite submissions and subsequent notices, the assessee failed to provide all necessary information.

What were the issues?

Whether the assessee's application for approval under Section 80G was rightly rejected by the CIT(E) due to incomplete documentation and non-compliance with notices.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH ‘A’, MUMBAI

Before: SHRI AMARJIT SINGH, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE

For Appellant: Ms. Mamta Shukla (Accountant)
For Respondent: Shri Ajay Chandra, CIT/DR
Hearing: 16.07.2024Pronounced: 28.08.2024

The present appeal filed by the assessee is directed against the order dated 19.03.2023 for Assessment Year 2024-25.

2 The assessee has filed application in Form 10AB seeking approval u/s 80G of the Act. The ld. CIT(E) noticed that the application was not complete and all the documents required to be accompanying the application were not furnished. Therefore, a notice dated 08.02.2023 was issued to the assessee to furnish the complete set of documents mentioned in Rule 11AA(2). In response to the notice, the assessee had made submission vide letter dated 17.02.2023, however the assessee was asked to furnish further information to ascertain the genuineness of the activities carried out by the trust. The assessee has not made

3.

Heard both the sides and perused the material on record. Without reiterating the fact as discussed above in this order, the assessee submitted that it has made compliance with the notice issued on 08.02.2023. In response to 2nd notice issued on 10.03.2023 assessee has asked for adjournment however the request for adjournment was not considered. The assessee has also placed copies of letter, online submission and copies of documents in the paper book filed before us.

4.

Looking to the above facts and circumstances, we consider it appropriate to restore the case of the assessee to the file of ld. CIT(E) for deciding afresh on merit after considering the submission of the assessee on the query raised by the ld. CIT(E). Needless to say that adequate opportunity of hearing be provided to the assessee and the application of the assessee be considered after taking into consideration the information and details to be filed by the assessee. Therefore, the appeal of the assessee is allowed for statistical purposes.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.08.2024

Sd/- Sd/- (ANIKESH BANERJEE) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai: 28.08.2024 Biswajit, Sr. P.S.

Copy to:

1.

The Appellant:

2.

The Respondent:

3. The CIT,

4. The DR .

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