NAVDRUSHTI,MUMBAI vs. CIT(EXEMPTION), MUMBAI

PDF · subscribers
ITA 2134/MUM/2026Status: DisposedITAT Mumbai12 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(E) to re-examine the application for 80G approval. This was to consider the amended trust deed and the subsequent registration under section 12AB.

What were the facts?

The assessee's application for approval under section 80G was denied by the CIT(E) due to the absence of an 'irrevocability' clause in the trust deed. Subsequently, the trust deed was amended to include this clause, and registration under section 12AB was granted.

What were the issues?

Whether the denial of 80G approval was justified without considering the amended trust deed and subsequent 12AB registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 12/08/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned CIT(E), Mumbai, dated 27.12.2025 in denying approval under section 80G of the Act.

2.

The learned counsel for the assessee, at the outset, submitted that approval under section 80G of the Act was denied to the assessee on the

ITA 2134/MUM/2026 NAVDRUSHTI

ground that there is no mention of “irrevocability” clause in the trust deed. Learned counsel submitted that the assessee had now filed an application under Rule 29 of the ITAT Rules for admission of additional evidence and referring to the additional evidence in the form of the modified deed, submitted the assessee had subsequently amended the deed by incorporating the irrevocability clause based on which the learned CIT(E), Mumbai, vide order dated 18.03.2026, was also granted registration under section 12AB of the Act. Therefore, since the learned CIT(E) had denied approval under section 80G of the Act on the ground that no registration under section 12AB was granted to the assessee and there was no irrevocability clause in the trust deed, the matter may be restored to the file of the learned CIT(E) to decide the application for approval under section 80G of the Act in the light of the registration granted by the learned CIT(E) under section 12AB of the Act and also the amended trust deed.

3.

Learned DR had no serious objection in restoring the matter to the file of the learned CIT(E).

4.

Considering the rival submissions and in view of the fact that registration under section 12AB of the Act was granted to the assessee post the order of the learned CIT(E) in rejecting the approval under section 80G of the Act and also since the deed was amended incorporating the dissolution and irrevocability clauses in the trust deed, we deem it appropriate to restore the appeal to the file of the learned CIT(E) with a direction to dispose of the application for approval under

ITA 2134/MUM/2026 NAVDRUSHTI

section 80G of the Act afresh, taking into consideration the registration already granted under section 12AB of the Act, the amended trust deed and after providing adequate opportunity to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 12/08/2026

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 12/08/2026 Prabhat

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Latest GST High Court judgments

Search GST case law →