Muktisadhak Shree Vasupjya Swami Shwetamber Murtipujak Jain Sangh, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai
In the result, the appeal filed by the assessee is allowed for statistical purpose
ITA 3982/MUM/2023[2022-23]Status: DisposedITAT Mumbai20 Mar 2024AY 2022-23
Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 3982/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2022-23) Muktisadhakshree Vasupujy बिधम/ Cit(Exemption) Room No. 601, 6Th Floor, Swamishwetamber Vs. Murtipujak Jain Sangh. Cumbala Hill Mtnl 5Th 502, Floor, Bhairav Building, Peddar Road, Dr. Darshan, Elphinstone Road, Gopalrao Deshmukh Marg, Elphinstone, Mumbai- Cumbala Hill, Mumbai- 400013. 400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaetm7147C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri D. C. Jain (Adv.) Revenue By: Smt Sanyogita Nagpal (Cit- Dr) सुनवाई की तारीख / Date Of Hearing: 12/03/2024 घोषणा की तारीख /Date Of Pronouncement: 20/03/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Mumbai Dated 29.09.2022 Against The Rejection Of The Application For Grant Of Registration U/S 12Ab Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Ar Of The Assessee Fairly Admitted That The Appeal Has Been Filed After The Limitation Time & There Were More Than 340 Day’S Delay In Filing The Appeal. Drawing Our Attention To The Affidavit Filed By The Trustee Of The Assessee, The Ld. Ar Pointed Out That Before Passing The Impugned Order [By Rejecting Assessee’S Application U/S 12Ab], The Ld. Cit(E) Had Issued Only One Notice On 22.09.2022 I.E. Seven (7) Day’S Prior To Passing Of The Impugned Order.
For Appellant: Shri D. C. Jain (Adv.)For Respondent: Smt Sanyogita Nagpal (CIT- DR)
Section 12ASection 142(1)
