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

PDF · subscribers
ITA 5137/MUM/2026Status: DisposedITAT Mumbai12 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while an opportunity was given, the assessee failed to avail it. For substantial justice, the case was remanded to the Commissioner for a fresh decision after affording a reasonable opportunity of being heard.

What were the facts?

The assessee sought renewal of registration under Section 12A of the Income Tax Act. The Commissioner issued a notice, but the assessee failed to comply. The Commissioner passed an order without granting further opportunity.

What were the issues?

Whether the Commissioner erred in passing an order without granting a reasonable opportunity to the assessee after their non-compliance with a notice.

Which sections of the Income-tax Act were involved?

Section 12AB,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 Respondent: Shri Basavaraj Hiremath
Hearing: 12.08.2026Pronounced: 12.08.2026

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.5137/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 :None Revenue Represented by :Shri Basavaraj Hiremath, Ld. CIT (D.R.)

Date of Hearing : 12.08.2026 Date of Pronouncement : 12.08.2026

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 5137-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.

We have given thoughtful consideration to the peculiar facts and circumstances, whatsoever it may be, it is a fact that the Ld. Commissioner has afforded an opportunity however, the Assessee failed to avail the same. Considering the peculiar facts and circumstances in totality for just and proper decision of the case and substantial justice, we deem it appropriate to remand the instant case to the file of the Ld. Commissioner for decision afresh, suffice it to say by affording an reasonable opportunity of being heard to the Assessee.

4.

The Assessee is directed to file the relevant documents afresh, before the Ld. Commissioner without any delay and default. We further clarify that in case of subsequent default, the Assessee shall not be entitled for any leniency.

5.

In the result, Assessee’s appeal is allowed for statistical purposes.

ITA NO 5137-M-2026 SHREE SHYAM SATSANG SAMITI

Order pronounced in the open court on 12.08.2026.

Sd/- Sd/- (NARENDER KUMAR CHOUDHRY) (RAKESH KUMAR LODHA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Sharath Kumar Private Secretary.

ITA NO 5137-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.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →