FRIENDS GROUP CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

आदेश / ORDER PER: MAKARAND VASANT MAHADEOKAR, AM This appeal by the assessee is directed against the order dated 27.02.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai ["learned CIT(E)"] in Form No. 10AD, rejecting the assessee's application in Form No. 10AB for renewal of approval under section 80G of the Income-tax Act, 1961 ["the Act"], filed under clause (ii) of the first proviso to sub-section (5) of section 80G of the Act.

2 ITA No. 4780/Mum/2026 FRIENDS GROUP CHARITABLE TRUST 2. The assessee has raised the following grounds of appeal: 1. The order passed by CIT (Exemption) is bad in law and required to be quashed. 2. Ld. CIT(E) ought to have consider the fact that merely non-compliance of single notice does not lead to cancellation. Ld. CIT (E)ought to have granted reasonable opportunity by observing principle of natural justice.

3 ITA No. 4780/Mum/2026 FRIENDS GROUP CHARITABLE TRUST present matter also be restored to the file of the learned CIT(E) for decision afresh. 5. The learned DR raised no objection to the restoration sought by the assessee. 6. We have considered the rival submissions and perused the material available on record. The impugned order shows that the application under section 80G was rejected solely because the assessee's application for registration under section 12AB had been rejected. The rejection under section 80G is thus founded upon, and is consequential to, the order rejecting registration under section 12AB. We further note that, by order dated 09.09.2026 in ITA No. 4781/Mum/2026, the Co-ordinate Bench has restored the assessee's application for registration under section 12AB to the file of the learned CIT(E) for fresh adjudication after affording adequate opportunity of hearing to the assessee. Consequently, the basis on which the present application under section 80G was rejected is itself pending fresh adjudication before the learned CIT(E). 7. In these circumstances, the application for approval under section 80G also requires fresh consideration. We accordingly set aside the impugned order dated 27.02.2026 and restore the assessee's application in Form No. 10AB to the file of the learned CIT(E). The learned CIT(E) shall adjudicate the application afresh, in accordance with law, after deciding, or after taking into consideration the fresh decision on, the assessee's application for registration under section 12AB. The learned CIT(E) shall afford

4 ITA No. 4780/Mum/2026 FRIENDS GROUP CHARITABLE TRUST the assessee an adequate opportunity of hearing. The assessee shall cooperate in the proceedings and furnish the information and documents that may be called for. We have expressed no opinion on the merits of the application under section 80G. The grounds of appeal are treated as allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on. 16.09.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 16/09/2026 SAUMYA SRIVASTAVA, Sr. PS

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. 4. आयकर आयु�(अपील) / Concerned CIT िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मु�ई/ DR, ITAT, Mumbai 5. 6. गाड� फाईल / Guard file.

आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�ई / ITAT, Mumbai