AISABAI HAJI HAMED HAJI JACOB NOORANI TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 5384/Mum/2026 (Assessment Year: 2026-27)

Aisabai Haji Hamed Haji CIT (Exemption) Jacob Noorani Trust Room 601, 6th Floor, Cumballa 19 A Haji Zakaria Haji A Patel vs. Hill MTNL TE Building, Pedder Mohamed Ahmed Marg Road, Dr. Gopalrao Deshmukh Khadak, Mumbai, Marg, Mumbai, Maharashtra, Maharashtra, 400009. 400026.

PAN: AAAJA1132D (Appellant) (Respondent) For Assessee : Shri Prathamesh Chavan, Advocate For Revenue : Shri Manoj Kumar (CIT-DR) Date of Hearing : 27.08.2026 Date of Pronouncement : 15.09.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], wherein the assessee trust’s application seeking renewal of registration u/s. 12AB of the Income Tax Act, 1961 (‘the Act’) has been rejected.

ITA No. 5384/Mum/2026; A.Y. 2026-27 Aisabai Haji Hamed Haji Jacob Noorani Trust the trust was also registered under 12A vide registration no. 1109 dated 21.01.1977 under the old regime prior to 01.04.2021. Thereafter, it applied for fresh registration under the new regime and which was granted by the Competent authority under section 12AB in Form 10AC vide order dated 22.02.2022 and thereafter, the assesse trust applied for renewal of the registration which has been dismissed by the ld. CIT(E) vide the impugned order.

ITA No. 5384/Mum/2026; A.Y. 2026-27 Aisabai Haji Hamed Haji Jacob Noorani Trust the earlier trust registration certificate and an affidavit in support of loss of certificate was also submitted and our reference was drawn to the affidavit so submitted by the one of the trustees of the assesse trust wherein it has been stated that the trust was registered under 12A vide registration no. 1109 dated 21.01.1977 by the Commissioner of Income Tax, Bombay City, there has been no change in the objects of the trust since grant of its earlier registration, that the original certificate has since been misplaced and the trust has passed a resolution to seek copy of the duplicate certificate of registration under 12A of the Act, that the trust continues to be registered and the registration has not been cancelled by the Income Tax authorities and the trust has been regularly filing its return of income claiming the necessary exemption.

ITA No. 5384/Mum/2026; A.Y. 2026-27 Aisabai Haji Hamed Haji Jacob Noorani Trust assesse's application has been rejected by the ld. CIT(E) and the Coordinate Bench after due examination has set aside the matter to the file of ld. CIT(E) and the relevant findings therein read as under:

“13. We have considered the rival submissions and perused the material available on record. The limited reason for rejection of the assessee's application is that the assessee failed to furnish the earlier registration certificate issued under section 12A or section 12AA of the Act under the erstwhile regime prior to 01.04.2021. It is not in dispute that the assessee had obtained registration under section 12AB of the Act in Form No. 10AC dated 06.04.2022, valid for five years from assessment year 202223 to assessment year 2026-27. The learned CIT(E), however, treated the said registration as invalid on the premise that the assessee had failed to establish the existence of its earlier registration under the old regime. 14. We also find that, while adjudicating the assessee's application for renewal of registration, the learned CIT(E) has proceeded to hold that the registration already granted to the assessee under section 12AB of the Act in Form No. 10AC dated 06.04.2022 "cannot be treated as valid in law". Once registration had been granted by the competent authority and continued to remain operative, the same could not be rendered invalid merely by making an incidental observation in the proceedings concerning renewal, without following the procedure prescribed under the Act for cancellation of an existing registration and without affording the assessee a specific opportunity of being heard on such proposed cancellation. Section 12AB separately provides for cancellation of registration upon fulfilment of the prescribed conditions and after granting a reasonable opportunity of hearing. Therefore, the conclusion of the learned CIT(E), treating the subsisting registration granted in Form No. 10AC as invalid solely for non-production of the old registration certificate, cannot be sustained in its present form. 15. Before us, the assessee has placed reliance upon an affidavit of its trustee affirming that the original registration certificate had been lost or misplaced and could not be traced despite diligent search. The assessee has also relied upon a screenshot stated to have been taken from the official website of the Income Tax Department. The screenshot reflects that the assessee was registered under section 12A of the Act under registration with the date of registration recorded as 03.04.1975. 16. The aforesaid affidavit and the screenshot constitute material relevant to the issue as to whether the assessee possessed registration under section 12A of the Act prior to 01.04.2021. The said material requires verification from the records of the Income Tax Department. The fact that the original certificate is not presently available cannot, by itself, be conclusive where the departmental records may contain particulars of the earlier registration. 17. We further find that the learned CIT(E) has not recorded any adverse finding regarding the charitable objects of the assessee-trust or the

ITA No. 5384/Mum/2026; A.Y. 2026-27 Aisabai Haji Hamed Haji Jacob Noorani Trust genuineness of its activities. The application has been rejected principally for want of the earlier registration certificate. In these circumstances, and having regard to the fact that the learned Departmental Representative has not objected to restoration of the matter, we consider it appropriate to remit the issue to the file of the learned CIT(E) for fresh adjudication. 18. We, therefore, set aside the impugned order dated 28.02.2026 and restore the application of the assessee to the file of the learned CIT(E). The learned CIT(E) shall verify from the departmental records, including the records available on the Income Tax portal and any records maintained by the jurisdictional authorities, whether the assessee had been granted registration under section 12A of the Act with effect from 03.04.1975. The learned CIT(E) shall also consider the affidavit filed by the trustee, the screenshot annexed thereto, the registration granted in Form No. 10AC dated 06.04.2022, the returns of income filed by the assessee and such other documentary evidence as may be placed on record. The assessee shall be at liberty to furnish all supporting evidence, including secondary evidence, in support of the earlier registration. 19. After carrying out the necessary verification, the learned CIT(E) shall pass a fresh speaking order in accordance with law. Since the learned CIT(E) has not pointed out any other deficiency in the application and has not recorded any adverse finding with regard to the objects of the assessee-trust, the genuineness of its activities or its compliance with the other statutory conditions, we direct the learned CIT(E) to grant registration to the assessee under section 12AB of the Act, subject to verification of the earlier registration and provided the assessee is otherwise eligible in accordance with law.”

ITA No. 5384/Mum/2026; A.Y. 2026-27 Aisabai Haji Hamed Haji Jacob Noorani Trust 10. The ld. DR has been heard who has relied on the order passed by the ld. CIT(E). The ld DR submitted that given that the assessee has failed to furnish the copy of the original registration certificated granting registration under the earlier regime, the ld CIT(E) was constrained to dismiss the application of the assessee. It was submitted that even as on the date of the hearing, the assessee has not furnished the same. At the same time, it was fairly admitted that given that there is no finding on merits of the renewal application, the Revenue has no objection where the matter is set-aside to the file of ld CIT(E) for fresh examination to consider the assessee’s application, the affidavit so filed and other documentation placed on record by the assessee.

ITA No. 5384/Mum/2026; A.Y. 2026-27 Aisabai Haji Hamed Haji Jacob Noorani Trust facts and circumstances of the case, we deem it appropriate to set-aside the matter to the file of the ld CIT(E) to examine the matter afresh in accordance with law after providing reasonable opportunity to the assessee.

Order pronounced in Open Court on 15.09.2026

Sd/- Sd/- SIDDHARTHA NAUTIYAL VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 15.09.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai