GRAMEEN PRAGATI FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

This is an appeal by the assessee challenging the order dated 25.06.2025 passed by learned Commissioner of Income Tax (Exemption) [in short the ‘CIT(E)], Mumbai rejecting assessee’s application seeking approval u/s. 80G of the Income Tax Act, 1961 ( in short the ‘Act’).

We have heard learned counsel appearing for the assessee and learned Departmental Representative (DR) and perused the materials on record. Notably, assesee’s application seeking approval u/s. 80G of the Act has been rejected solely on the ground that the application filed by the assessee seeking registration u/s. 12AB of the Act has been rejected vide order dated 25.06.2025. In course of hearing, learned counsel for the assessee submitted that the order passed by learned CIT(E) rejecting assessee’s application seeking registration u/s. 12AB of the Act, in the meanwhile, has been set aside by the Tribunal while deciding assessee’s appeal in vide order dated 27.10.2025. A copy of the said order was placed on record. On perusal of the aforesaid order of the Coordinate Bench, we find the aforesaid submissions of learned counsel for the assessee to be correct. Since, the Coordinate Bench has directed learned CIT(E) to reconsider assessee’s application seeking registration u/s. 12AB of the Act afresh, the impugned order rejecting assessee’s application seeking approval u/s. 80G of the Act deserves to be restored back to learned CIT(E) for reconsideration, depending upon the out-come of the application seeking registration u/s. 12AB of the Act.