SHAMKRIS CHARITY FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTION , MUMBAI

ITA 3394/MUM/2025Status: DisposedITAT Mumbai27 October 2025AY 2025-26Bench: JUSTICE (RETD.) C V BHADANG, PRESIDENT MS PADMAVATHY S (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the existence of an object allowing application of funds outside India does not automatically lead to denial of registration. It also directed the CIT(E) to consider the application on merits, taking into account the legislative intent to condone delays.

What were the facts?

The assessee, Shamkris Charity Foundation, applied for final registration under Section 12AB of the Income Tax Act. The Commissioner of Income Tax (Exemptions) rejected the application citing delay in filing and the trust deed's clause allowing application of funds outside India.

What were the issues?

Whether the Commissioner was justified in rejecting the 12AB registration solely based on a clause allowing potential application of funds outside India, and whether the delay in filing the application should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 11

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: HON’BLE JUSTICE (RETD.) C V BHADANG

For Appellant: Shri Tanzil R. Padvekar, Advocate
For Respondent: Shri. Pravin Salunkhe, Sr. AR
Hearing: 27.10.2025

Per Padmavathy S, AM: This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Mumbai (in short "CIT(E)") dated 24.02.2025 denying the application made by the assessee for registration u/s. 12A/12AB of the Income Tax Act, 1961 (the 'Act'). The assessee raised the following grounds of appeal. “1. Considering the facts and circumstances of the case and in law, the Commissioner of Income-tax Exemption, Mumbai has erred in not granting registration to the Appellant under sectio

The order continues below.

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