NANDKISHORE MAHABIRPRASAD FATEHCHANDKA (JALAN) CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI ITAT

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ITA 7063/MUM/2026Status: DisposedITAT Mumbai07 September 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order, directing reconsideration of the Section 80G application. The decision is contingent on the outcome of the assessee's pending application for regular registration under Section 12A/12B.

What were the facts?

The assessee's application for approval under Section 80G was rejected by the CIT(E) solely because it lacked valid registration under Section 12A. The assessee had provisional registration under Section 12A, and a delay in applying for regular registration was subsequently condoned.

What were the issues?

Whether an application for Section 80G approval can be rejected solely on the absence of regular Section 12A registration when the delay in obtaining such registration has been condoned.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

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

For Respondent: Shri Vikas Suryavanshi, CIT DR
Pronounced: 07.09.2026

आदेश / ORDER

PER SAKTIJIT DEY, VICE PRESIDENT:

This is an appeal by the assesse, challenging the order dated 14.03.2026 passed by learned Commissioner of Income Tax (Exemptions), Mumbai (‘ld. CIT(E)’ for short), rejecting assessee's application seeking approval u/s.80G of the Act.

2.

We have heard the parties and perused the materials available on record. A perusal of the impugned order of ld. CIT(E), reveals that assessee's application was rejected simply for the reason that assessee does not have a valid registration u/s.12A of

ITA 7063/MUM/2026 NANDKISHORE MAHABIRPRASAD FATEHCHANDKA (JALAN) CHARITABLE TRUST

the Act. The materials on record reveal that the assessee was granted provisional

registration u/s.12A of the Act in Form No. 10AC for the assessment years (A.Y. for

short) 2022-23 to A.Y. 2024-25. The provisional registration was subsequently extended

upto AY 2027-28. Subsequently, the assessee applied for regularization of registration

u/s.12A/12B of the Act. However, there was delay in filing the application. It has been

brought to our notice that vide order dated 29.07.2026, ld. CIT(E) had condoned the

delay in applying for registration u/s.12A/12AB of the Act. Since, the only ground on

which assessee's application seeking registration u/s.12A was rejected, was absence of

a regular registration u/s.12AA/12AB of the Act, which is under active consideration of

ld. CIT(E) upon condonation of delay, we are inclined to set aside the impugned order

with a direction to reconsider assessee's application seeking approval u/s.80G of the Act,

depending upon the outcome of assessee's application seeking registration u/s.12A/12B

of the Act.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 07.09.2026.

Sd/- Sd/-

G.M. DOSS SAKTIJIT DEY ACCOUNTANT MEMBER VICE PRESIDENT Mumbai Dated: 07.09.2026 Roshani, Sr. PS

ITA 7063/MUM/2026 NANDKISHORE MAHABIRPRASAD FATEHCHANDKA (JALAN) CHARITABLE TRUST

Copy to: NANDKISHORE MAHABIRPRASAD FATEHCHANDKA (JALAN) CHARITABLE TRUST , 1 B-401 RAGHAV, VASANT VALLEY COMPLEX, ,FILM CITY ROAD, MALAD EAST 400097 ,MAHARASHTRA,INDIA, MUMBAI-400097,MAHARASHTRA CIT (EXEMPTIONS), MUMBAI, 2 EXEM WARD 2(1), MUMBAI, MUMBAI-400020, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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