THE NATIONAL FEDERATION OF THE BLIND MAHARASHTRA,VILE PARLE WEST vs. CIT EXEMPTIONS, MUMBAI

PER RATNA DASGPUTA, AM The captioned appeal by the assessee arises out of rejection by the Ld. Commissioner of Income-tax (Exemption)—hereinafter referred to as Ld. CIT(E) – of assessee’s application in Form 10AB filed on 30/09/2025 under Section 12A(1)(ac)(ii) of the Income tax

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Act (hereinafter referred to as “the Act”) seeking renewal of registration under section 12AB of the Act. 2. The grounds of appeal raised by assessee are as under-; i. The impugned order passed by the learned Commissioner of Income Tax (Exemptions) is bad in law and on facts and is liable to be set aside. ii. The learned authority erred in rejecting the application of the Appellant for registration under section 12AB of the Income-tax Act, 1961 without properly appreciating the material placed on record. iii. The learned authority erred in holding that the Appellant had not furnished details and proof of activities, without duly considering the submissions and documents furnished during the course of proceedings. iv. The learned authority failed to appreciate that the Appellant is engaged in substantial and continuous charitable activities across multiple centres, as evidenced by the scale of operations and expenditure incurred towards its objects. v. The learned authority failed to consider relevant and material evidence necessary for determining the genuineness of activities, thereby rendering the conclusion unsustainable in law. vi. The learned authority erred in not appreciating that the Appellant has consistently applied its income towards its charitable objects and has maintained proper books of account which are duly audited. vii. The learned authority failed to consider that the audited financial statements for the financial year 2024-25 were not available at the time of filing of the application as the audit was in progress, and therefore could not have been furnished earlier.

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viii. The Appellant submits that the material now placed on record, including audited financial statements for FY 2024-25 and detailed activity documentation, clearly establishes the genuineness and scale of its activities. ix. The impugned order has been passed without proper appreciation of facts and relevant material on record and is therefore liable to be set aside. x. The rejection of approval under section 80G of the Act is consequential to the rejection under section 12AB and deserves to be set aside upon grant of registration under section 12AB. xi. The Appellant craves leave to add, amend, alter or withdraw any of the above grounds at the time of hearing. 3. Grounds (i) to (ix) above deal with a single issue – that of rejection by the Ld. CIT(E) of the assessee’s application seeking renewal of registration under section 12AB of the Act. Briefly stated, the facts of the case are that on verification of the application in Form 10AB filed by the assessee, the Ld. CIT(E) noticed that the same was not complete & that some requisite documents remained to be furnished. Notice dated 14/11/2025 was issued to the assessee for furnishing all documents/information required under Rule 17A(2) of the Income- tax Rules. The said Rule, inter alia, mandates furnishing of a note on the activities of the applicant. The assessee, thereafter, furnished its submissions, but the Ld. CIT(E), observing that the assessee has still not provided the details and proof of activities undertaken by it, took the stand that in the

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absence of documentary evidence as above, the genuineness of the activities undertaken by the trust cannot be established. Since registration under Section 12AB is to be granted as per procedure laid down in section 12AB(1)(b) of the Act after being satisfied about the objects of the trust, the genuineness of activities, etc., the Ld. CIT(E) rejected the application seeking registration under Section 12AB of the Act. It is against this rejection by the Ld. CIT(E) that the assessee is in appeal before this Tribunal. 4. Shri Dnyanoba Nivrutti Marde, Treasurer, was present on behalf of the trust. The assessee’s stand that it is engaged in substantial and continuous charitable activities across multiple centers, and that it has maintained proper books of account, although audited statements for the Financial Year 2024-25 were not available at the time of filing the application since audit was then in progress. The Ld. CIT DR, on the other hand, strongly supported the view taken by the Ld. CIT(E). 5. We have heard the Ld. CIT DR & perused the material on record. Nothing has been placed before us to show that the Ld. CIT(E) had specifically confronted the assessee with non-production of evidence regarding the activities undertaken by it during the relevant period. The assessee is unequivocal in its assertion that it was engaged in genuine charitable activities, although admittedly it could not furnish before the Ld. CIT(E) audited accounts for the FY

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2024-25. In this backdrop, we deem it appropriate to remit the matter to the Ld. CIT(E) for examining afresh the genuineness of the activities of the trust, after giving reasonable opportunity to the assessee of being heard. 6. Ground (x) of appeal regarding rejection of approval under section 80G of the Act consequent to rejection under section 12AB is not a matter for adjudication in the present appeal. The assessee has not filed any separate appeal against such rejection. However, the Ld. CIT(E) may consider the 80G application in consequence to his decision on the issue of registration under section 12AB of the Act. 7. In the result, the assessee’s appeal stands allowed for statistical purposes. Order pronounced in the open Court on 20/08/2026

Sd/- Sd/- (BEENA PILLAI) (RATNA DASGPUTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 20/08/2026 Z.U., P.S.

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Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file.

BY ORDER,

//True Copy// (Assistant Registrar) ITAT, Mumbai