Mohanlal Shikshan Sanstha Vs CIT(Exemption) (ITAT Mumbai)
Income Tax Appellate Tribunal (ITAT) Mumbai has remanded the case of Mohanlal Shikshan Sanstha back to the Commissioner of Income Tax (Exemptions) [CIT(E)] for reconsideration of its applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The assessee had applied for these approvals through Form 10AB and had complied with multiple notices from the CIT(E). However, the final notice, issued on September 21, 2024, sought additional details with a short deadline of September 24, 2024. Due to the limited time, the assessee failed to submit the required documents, leading to rejection orders on September 25, 2024, for both applications.
During the ITAT proceedings, the assessee argued that it had made consistent efforts to comply but was unable to meet the last-minute request. The tribunal noted that the delay was primarily due to time constraints rather than non-cooperation. Given these circumstances, ITAT deemed it appropriate to provide a fresh opportunity and directed the CIT(E) to reconsider the application, ensuring due compliance from the assessee. The CIT(E) has been instructed to pass a new order within three months from the tribunal’s directive.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
