FORUM FOR ETHICS REVIEW COMMITTEES INDIA,MUMBAI vs. CIT EXEMPTIONS MUMBAI, MUMBAI

Brief facts are that the assessee is a charitable institution which was earlier granted registration/approval under the relevant provisions of the Act. The existing approval under section 80G was valid from Assessment Year 2022–23 to Assessment Year 2026–27. For continuation of the aforesaid benefits, the assessee filed applications in Form No. 10AB on 30.09.2025. The learned CIT(Exemptions), however, observed that the applications were incomplete and that all the documents required to accompany them had not been furnished. Notices dated 12.12.2025 and 05.01.2026 were accordingly issued requiring the assessee to furnish the requisite details and documents. Since, according to the learned CIT(Exemptions), no response was received, the applications were rejected on the ground of non-compliance without examining the objects and genuineness of the assessee’s activities on merits.

Before us, the learned counsel for the assessee submitted that the assessee had been enjoying registration and approval under the Act and copies of the earlier registration/approval have been placed in the paper book. It was further submitted that the assessee had furnished the relevant particulars along with the original applications, though certain further details called for by

After considering the material placed before us and the submissions made by the learned counsel, we find that the applications have been rejected essentially for want of compliance with the notices and have not been examined on merits. The assessee was admittedly enjoying registration/approval during the preceding period and has now stated that fresh applications, together with the requisite particulars and documents, have already been filed on 18.03.2026. In these circumstances, it would be in the interest of justice that the claim of the assessee be examined on merits on the basis of the complete material, instead of allowing the applications to stand rejected merely on account of the earlier procedural deficiency. 5. Accordingly, both the impugned orders are set aside and the matters are restored to the file of the learned CIT(Exemptions). He shall consider the original applications as well as the fresh applications stated to have been filed on 18.03.2026, together with all the documents and explanations furnished by the assessee, and decide the assessee’s eligibility for renewal of registration under section 12AB in accordance with law, after affording due

In the result, both the appeals filed by the assessee are allowed for statistical purposes.