SAYAJI U BA KHIN MEMORIAL TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, MUMBAI

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ITA 6440/MUM/2026Status: DisposedITAT Mumbai11 September 20268 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) cannot impose conditional registration or approval linked to future litigation. Such conditions are beyond the scope of Section 12AB and the powers vested in the CIT(E).

What were the facts?

The assessee, a charitable trust, applied for registration under Section 12AB and approval under Section 80G. The CIT(E) granted both but imposed a condition that the benefits would be subject to the outcome of a future Supreme Court decision.

What were the issues?

Whether the CIT(E) can impose a condition on registration/approval that its applicability is subject to the outcome of future Supreme Court litigation. Whether such a condition is beyond the statutory powers of the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI & SHRI G.M. DOSS,

Pronounced: 11.09.2026

आयकर अपीलीय अिधकरण, मुंबई पीठ�, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI AND SHRI G.M. DOSS,, ACCOUNTANT MEMBER

ITA 6440 & 6441/MUM/2026 िनधा�रण वष�/Assessment Year: 2027-28 ) Sayaji U BA Khin Memorial Trust, Commissioner Of Income Tax Exemptions 2nd Floor, Green House, Green Street, Fort, Mumbai-400001, 601, Cumballa Hill, Mtnl Te Maharashtra Vs. Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai-400026, Maharashtra अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAATT 0114E

अपीलाथ� �ारा/Appellant represented by: Shri Sanjay Gandhi, CA ��थ� �ारा/Respondent represented by: Shri Vikas Suryavanshi, CIT DR सुनवाई की तारीख / Date of conclusion of hearing: 04-Sep-2026 घोषणा की तारीख / Date of pronouncement: 11.09.2026

O R D E R Per: Saktijit Dey, Vice President:

Captioned appeals by the assessee arise out of two separate orders, both dated 28.03.2026, of ld. Commissioner of Income Tax (Exemptions) [in short, ‘ld. CIT(E)’], Mumbai, passed under Section 12AB and under Section 80G of the Income Tax Act, 1961 (in short, ‘the Act’).

i. Chandraprabhu Digamber Jain Madir Vs. CIT (Exemption) ITA No. 4394/Mum/2026. ii. ILLA Rajesh Foundation vs. CIT(Exemptions), Mumbai ITA No. 4488/Mum/2026 and others order dated 15.05.2026.

6.

Learned DR relied upon the observations of learned CIT(E). 7. Having considered rival submissions and perused the materials on record, we find that the issue is squarely covered by the decisions cited by learned counsel for the assessee. While dealing with identical nature of dispute in case of Chandraprabhu Digamber Jain Madir Vs. CIT (Exemptions), the Coordinate Bench has held as under:

8.

Respectfully following the observations of the Coordinate Bench reproduced above, we direct learned CIT(E) to delete the conditions enshrined in paragraph 15 and paragraph 5 of the orders passed by him, respectively, under Sections 12AB and 80G of the Act. 9. In the result, the appeals are allowed as indicated above.

Order pronounced in the open court on 11/09/2026.

Sd/- Sd/- (G.M. Doss) (Saktijit Dey) Accountant Member Vice President Mumbai, Dated: 11.09.2026 Aks/-

Asst. Registrar Income Tax Appellate Tribunal, Mumbai

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