SURYA KIRAN HEALTH & EDUCATIONAL TRUST,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

ITA 4469/MUM/2025Status: DisposedITAT Mumbai22 September 2025AY 2024-25Bench: JUSTICE (RETD.) C V BHADANG (President), MS PADMAVATHY S (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the rejection of the first application due to a technical mistake (wrong section) should not be the sole basis for rejecting the second application for delay. The Tribunal condoned the delay and restored the matter to the CIT(E) for adjudication on merits.

What were the facts?

The assessee, a Charitable Trust, applied for registration under section 80G of the Income Tax Act. The initial application was rejected for being made under the wrong section. A second application was filed, but it was also rejected by the CIT(E) on grounds of delay and not undertaking any activity.

What were the issues?

Whether the delay in filing the second application for 80G registration, after the first was rejected on technical grounds, should be condoned. Whether the CIT(E) can reject the application on merits without proper examination, solely on the grounds of delay and alleged lack of activity.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 10

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: JUSTICE (RETD.) C V BHADANG&

For Appellant: Shri Bhupendra Shah, AR
For Respondent: Shri Arun Kanti Datta, CIT-DR
Pronounced: 22.09.2025

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 28.06.2025 rejecting the registration sought by the assessee under section 80G of the Income Tax Act, 1961 (the Act).

2.

The assessee is a Charitable Trust registered under Bombay Public Trusts Act, 1950 with Charity Commissioner, Mumbai. The assessee is registered under section 12A of the Act up to 31.03.2026 and is having provisional approval under section 80G granted up to 31.03.2024. The assessee made the application for final approval under

The order continues below.

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