2025 (3) TMI 2302

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....factual matrix the same were heard together and are being disposed off by way of common factual matrix. ITA No. 459/MUM/2025 2. We would first take up appeal preferred by the Assessee is directed against the order, dated 27/11/2024, passed by the Commission of Income Tax, (Exemptions), Mumbai [hereinafter referred to as 'the CIT(E)'] whereby the application filed by the Assessee under Section 12A(1)(ac)(iii) of the Tax Act, 1961 [hereinafter referred to as 'the Act'] seeking registration under Section 12AB of the Act. 3. The Assessee has raised following ground of appeal: "1. On the facts and in the circumstances of the case and in law, the Ld. CIT(E) erred in rejecting application filed for 12A exemption." 4. On perusa....

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....ts and circumstances of the present case and in the interest of justice we deemed it appropriate to grant the Assessee-trust another opportunity to make out the case for grant of approval/registration under Section 12A(1)(ac)(iii) of the Act. Accordingly, we set aside order, dated 27/11/2024, passed by the CIT(E) with the directions to decide the application filed by the Assessee in Form 10AB under Section 12A(1)(ac)(iii) of the Act afresh as per law. The Assessee is directed to file submissions before the Learned CIT(E) along with explanation regarding objects of the Assessee-Trust and support the same with documents (including modified trust deed, if any). The Learned CIT(E) is directed to take into consideration the response/submission/d....