ST XAVIERS HIGH SCHOOL TRUST POWAI,POWAI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS MUMBAI, MUMBAI

आयकर अपील�य अ�धकरण, मुंबई पीठ�, मुंबई INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BENCH: G BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER

ITA 6134/MUM/2026 (िनधा�रण वष�/Assessment Year: 2025-26) ST XAVIERS HIGH SCHOOL COMMISSIONER OF TRUST POWAI INCOME TAX EXEMPTIONS MUMBAI ST XAVIER HIGH SCHOOL, POWAI, MUMBAI, MUMBAI- C.I.T. (EXEMPTIONS) 601, 400076, MAHARASHTRA 6TH FLOOR, CUMBALLA HILL MTNL BUILDING, Vs. PEDDER ROAD, DR GOPALRAO DESHMUKH MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

PAN of Assessee: AACTS1997C

अपीलाथ� �ारा/Appellant represented by: Shri Mandar Vaidya, AR Shri Basavaraj Hiremath - ��थ� �ारा/Respondent CIT DR a/w Shri Rajgopal represented by: Parthasarathi - SR DR

ITA 6135/MUM/2026 (िनधा�रण वष�/Assessment Year: 2025-26) ST XAVIERS HIGH COMMISSIONER OF SCHOOL TRUST POWAI INCOME TAX EXEMPTIONS MUMBAI ST XAVIER HIGH SCHOOL, Vs. POWAI, MUMBAI, MUMBAI- C.I.T. (EXEMPTIONS) 400076, MAHARASHTRA 601, 6TH FLOOR, CUMBALLA HILL MTNL BUILDING, PEDDER ROAD, DR GOPALRAO DESHMUKH MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

PAN of Assessee: AACTS1997C

अपीलाथ� �ारा/Appellant represented by: Shri Mandar Vaidya, AR Shri Basavaraj Hiremath - ��थ� �ारा/Respondent CIT DR a/w Shri Rajgopal represented by: Parthasarathi - SR DR

सुनवाई की तारीख / Date of conclusion of hearing: 08-Sep-2026 घोषणा की तारीख / Date of pronouncement: 11/09/2026 आदेश / ORDER PER SMT. BEENA PILLAI, JUDICIAL MEMBER: Present appeals filed by the assessee arise out of two separate orders dated 01/03/2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai, [hereinafter “Ld.CIT(E)] rejecting the assessee’s applications seeking renewal of registration u/s. 12AB and approval u/s. 80G(5) of the Income-tax Act, 1961 (“the Act”). Since both the appeals arise out of the same set of facts and are interconnected, they are being disposed of by this common order.

2.1. Brief facts of the case are that the assessee, St. Xaviers High School Trust Powai, filed an application in Form No. 10AB on 30/09/2025 seeking renewal of registration u/s. 12AB of the Act. The Ld. CIT(E), on verification of the application, observed that the application was incomplete and that all the documents required to accompany the application had not been furnished. Accordingly, notice dated 15/11/2025 was issued calling upon the assessee to furnish the complete set of documents/details as required under Rule 17A(2). According to the Ld. CIT(E), the assessee did not comply with all the requirements contained in the said notice.

2.2. The Ld. CIT(E) observed that, in the absence of the requisite details/documents, he was unable to arrive at the requisite satisfaction regarding the objects of the assessee, genuineness of its activities and compliance with other laws as contemplated u/s. 12AB(1)(b) of the Act. The application seeking renewal of registration u/s. 12AB was accordingly rejected on the ground of non-compliance.

2.3. Aggrieved by the said order, the assessee is in appeal before us, inter alia, contending that the Ld. CIT(E) failed to specify the conditions/details that remained uncomplied with.

We have perused the submissions advanced by both sides in light of the record placed before us.

3.1. We, therefore, set aside the impugned order dated 01/03/2026 and restore the application seeking renewal of registration u/s. 12AB to the file of the Ld. CIT(E) for fresh consideration. The assessee is directed to furnish all such information, documents and explanations as may be called for by the Ld. CIT(E) and shall extend full cooperation in the proceedings. The Ld. CIT(E) shall examine the application afresh in accordance with law and pass a reasoned order after granting reasonable opportunity of being heard to the assessee. We make it clear that we have not expressed any opinion on the merits of the assessee’s eligibility for registration u/s. 12AB of the Act.

4.1. Since we have hereinabove restored the assessee’s application seeking renewal of registration u/s. 12AB to the file of the Ld. CIT(E) for fresh consideration, the very basis on which the application seeking approval u/s. 80G(5) was rejected requires reconsideration. Accordingly, in the interest of justice, we set aside the impugned order dated 01/03/2026 passed in respect of approval u/s. 80G(5) and restore the application to the file of the Ld. CIT(E) for fresh adjudication in accordance with law, after deciding the assessee’s application seeking renewal of registration u/s. 12AB.

4.2. The Ld. CIT(E) shall afford reasonable opportunity of being heard to the assessee. The assessee is also directed to furnish all requisite details/documents and extend full cooperation in the proceedings. We have not expressed any opinion on the merits of the assessee’s eligibility for approval u/s. 80G(5) of the Act. The grounds raised by the assessee in both the appeals are accordingly allowed for statistical purposes.

In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 11/09/2026

Sd/- Sd/- PRABHASH SHANKAR BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai Dated: 11/09/2026 Shamik Sr. P.S.

Copy to: ST XAVIERS HIGH SCHOOL COMMISSIONER OF INCOME TRUST POWAI TAX EXEMPTIONS MUMBAI ST XAVIER HIGH SCHOOL, C.I.T. (EXEMPTIONS) 601, 6TH POWAI, MUMBAI, MUMBAI- FLOOR, CUMBALLA HILL MTNL 400076, MAHARASHTRA BUILDING, PEDDER ROAD, DR GOPALRAO DESHMUKH MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA ST XAVIERS HIGH SCHOOL COMMISSIONER OF INCOME TRUST POWAI TAX EXEMPTIONS MUMBAI ST XAVIER HIGH SCHOOL, C.I.T. (EXEMPTIONS) 601, 6TH POWAI, MUMBAI, MUMBAI- FLOOR, CUMBALLA HILL MTNL 400076, MAHARASHTRA BUILDING, PEDDER ROAD, DR GOPALRAO DESHMUKH MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE