SHREE MEGHJI SOJPAL JAIN ASHRAM KUTCHMANDVI,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI

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ITA 4608/MUM/2026Status: DisposedITAT Mumbai12 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was prevented by sufficient reasons from responding to the notice. Therefore, in the interest of justice, the matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee's application for renewal of registration under section 12AB was rejected by the CIT(E) for non-compliance. The assessee had requested an adjournment due to the illness of a key trustee, who later passed away.

What were the issues?

Whether the rejection of the registration renewal application by the CIT(E) was justified without considering the adjournment request due to the trustee's illness and subsequent death.

Which sections of the Income-tax Act were involved?

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: 12/08/02026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned CIT(E), Mumbai in rejecting the application for renewal of registration under section 12AB of the Act for non-compliance by the assessee.

2.

The learned counsel for the assessee referring to page 8 of the paper book submitted that the learned CIT(E) issued notice dated 22.01.2026 calling for various details, specifying the compliance date

ITA 4608/MUM/2026 SHREE MEGHJI SOJPAL JAIN ASHRAM KUTCHMANDVI as 29.01.2026. The learned counsel for the assessee referring to page 15 of the paper book, which is the adjournment application submitted that the assessee filed an adjournment application before the learned CIT(E), intimating that one of the key trustees of the trust, Mr. Kanta Maneklal Contractor who is directly involved in the administration of the trust and is in possession of the factual records and factual details necessary for effective compliance, is personally suffering from illness and has been medically advised complete rest. Learned counsel submitted that without any further notice, the learned CIT(E), vide order dated 01.03-2026 rejected the application filed by the assessee. Learned counsel further referring to page 18 of the paper book, which is the death certificate of Mr. Kanta Maneklal, trustee submitted that ultimately Mr. Maneklal died on 05.03.2026. Learned counsel submitted that since the main trustee was continuously ill, the assessee could not furnish the details called for by the learned CIT(E). It was also submitted that the learned CIT(E) did not issue any further notice other than the notice dated 22.01.2026 calling for the details. Therefore, in the interest of justice, the matter may be restored to the file of the learned CIT(E) for fresh consideration.

3.

Ld. DR has no serious objection in restoring the appeal to the file of the Ld. CIT(E).

4.

Considering the rival submissions and perusing the material placed before us, we observe that the assessee was prevented by sufficient reasons from not responding to the notice issued by the

ITA 4608/MUM/2026 SHREE MEGHJI SOJPAL JAIN ASHRAM KUTCHMANDVI learned CIT(E). Therefore, in the interest of justice, we restore this appeal to the file of the learned CIT(E) who shall decide the application filed by the assessee for renewal of registration under section 12AB of the Act afresh 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

ITA 4608/MUM/2026 SHREE MEGHJI SOJPAL JAIN ASHRAM KUTCHMANDVI

Copy to: SHREE MEGHJI SOJPAL JAIN ASHRAM KUTCHMANDVI, 1 128 DR SS ROAD LALBAUGH, MUMBAI-400012, MAHARASHTRA

CIT(EXEMPTIONS), ROOM 601, 6TH FLOOR, CUMBALA HILL, 2 MTNL BLDG, PEDDAR ROAD, MUMBAI-400026, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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