SHREE SHYAM SATSANG SAMITI,GOREGAON vs. CIT (EXEMPTIONS), MUMBAI

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ITA 5160/MUM/2026Status: DisposedITAT Mumbai13 August 2026AY 2025-263 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the present appeal was a duplicate of a previously filed and disposed of appeal against the same rejection order. Therefore, the appeal was dismissed as redundant.

What were the facts?

The assessee applied for renewal of registration under Section 12A of the Income Tax Act. The Commissioner issued a notice but the assessee made no compliance, and no further opportunity was granted.

What were the issues?

Whether the appeal is maintainable when a similar appeal against the same order has already been disposed of.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI RAKESH KUMAR LODHA

For Appellant: Ms. Anjali, Advocate
For Respondent: Shri Basavaraj Hiremath
Hearing: 13.08.2026Pronounced: 13.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI RAKESH KUMAR LODHA, ACCOUNTANT MEMBER ITA No.5160/MUM/2026 Assessment Year: 2025-2026 Shree Shyam Satsang CIT (Exemptions) Mumbai 601, 6th Floor, Cumballa Hill L-22 Gokuldham Shopping, Gokuldham Goregoan Vs. MTNL TE Building, Peddar Mumbai - 400063 Road, Cumballa Hill, Maharashtra Mumbai, Maharashtra - 400026 PAN- AACTS 7010 E (Appellant) (Respondent) Assessee Represented by :Ms. Anjali, Advocate Revenue Represented by :Shri Basavaraj Hiremath, Ld. CIT (D.R.)

Date of Hearing : 13.08.2026 Date of Pronouncement : 13.08.2026

O R D E R PER : Shri Rakesh Kumar Lodha, Accountant Member: This appeal has been preferred by the Assessee against the order dated 01.03.2026, impugned herein, passed by the Ld. Commissioner of

ITA NO 5160-M-2026 SHREE SHYAM SATSANG SAMITI

Income Tax (Exemptions) (in short ‘Ld. Commissioner’) u/s 12AB(1)(b) of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2025-26.

2.

In the instant case, the Assessee had sought for renewal of registration u/s. 12A of the Act by filing an application dated 30.09.2025 which was taken into consideration by the ld. Commissioner by issuing a notice dated 24.01.2026 however, the Assessee made no compliance. It appears from the impugned order that thereafter no opportunity was granted to the Assessee.

3.

It is found that the Assessee has already filed an appeal before us, vide ITA No. 5137/M/2026 dated 29/04/2026, against order of Ld.CIT(E) which has been disposed of by restoring the matter back to the file of the Ld. CIT(Exemptions) vide order dated 12.08.2026. The present appeal, being ITA No. 5160/M/2026, filed on 29/04/2026 against the same rejection order dated 01/03/2026, found to be a duplicate appeal and is, accordingly dismissed.

4.

In the result, the assessee’s appeal is dismissed.

Order pronounced in the open court on 13.08.2026.

Sd/- Sd/- (NARENDER KUMAR CHOUDHRY) (RAKESH KUMAR LODHA) JUDICIAL MEMBER ACCOUNTANT MEMBER SK, Private Secretary.

ITA NO 5160-M-2026 SHREE SHYAM SATSANG SAMITI

Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench

//True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.

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