SHREE SHANI MAHATMA POOJA SAMITI,MUMBAI vs. DLC WX 3 103 EXEM.WARD 2(3) MUMBAI, INCOME TAX APPELLATE TRIBUNAL

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ITA 5098/MUM/2026Status: DisposedITAT Mumbai11 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's failure to comply initially but also noted that relevant documents were filed belatedly. Considering the peculiar facts and to ensure substantial justice, the case was remanded for fresh consideration.

What were the facts?

The assessee sought renewal of registration under Section 12A of the Income Tax Act. The Assessing Officer issued a notice, but the assessee failed to comply. Subsequently, the assessee filed documents belatedly, explaining that the portal was closed due to the order passed.

What were the issues?

Whether the Commissioner erred in rejecting the renewal of registration without considering the belatedly filed documents and whether the assessee was granted a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB(1)(B)(II)

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: Shri Sanjay Tupe, Ld. C.A
For Respondent: Shri Basavaraj Hiremath
Hearing: 10.08.2026Pronounced: 11.08.2026

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.5098/MUM/2026 Assessment Year: 2026-2027 Shree Shani Mahatma Pooja DLC WX 3 103 Exem, Samiti Ward 2(3) Shani Mahatma Temple, Mumbai, Laxman Nagar, Karur Village, Vs. Maharashtra - 400020 Malad East, Mumbai, Maharashtra - 400097

PAN-AAATS 2130 F (Appellant) (Respondent) Assessee Represented by : Shri Sanjay Tupe, Ld. C.A Revenue Represented by : Shri Basavaraj Hiremath, Ld. CIT (D.R.)

Date of Hearing : 10.08.2026 Date of Pronouncement : 11.08.2026 O R D E R PER : Shri Rakesh Kumar Lodha, Accountant Member: This appeal has been preferred by the Assessee against the order dated 28.02.2026, impugned herein, passed by the Ld. Commissioner of

ITA NO.5098-M-2026 SHRI SHANI MAHATMA POOJA SAMITI

Income Tax (Exemptions) (in short ‘Ld. Commissioner’) u/s 12AB(I)(B)(II) of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2026-27.

2.

In the instant case, the Assessee had sought for renewal of registration u/s. 12A of the Act by filing an application dated 29.09.2025 which was taken into consideration by the ld. Commissioner by issuing a notice dated 09.01.2026 however, the Assessee made no compliance. It appears from the impugned order that thereafter no opportunity was granted to the Assessee. The Assessee admitted its fault for not adjudicating the e-mail and /or CBDT Circular with regard to the passing of the impugned order on dated 28.02.2026 and in good faith filed an undated letter on 30.03.2026 and also filed relevant documents and in the letter also mentioned that now the Trustee has decided to upload the said information and treasurer will personally complete all the formalities qua registration u/s. 12A of the Act. On being asked by the Court, the ld. Counsel for the Assessee replied that as the portal for uploading the form was closed due to passing of the impugned order therefore, the Assessee could not upload the relevant documents along with the application filed on 30.03.2026.

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 but it is a fact that the Assessee filed relevant documents, may be at belated stage, which remains to be considered by the ld. Commissioner and thus,

ITA NO.5098-M-2026 SHRI SHANI MAHATMA POOJA SAMITI

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.

Order pronounced in the open court on 11.08.2026.

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

Sharath Kumar Private Secretary.

ITA NO.5098-M-2026 SHRI SHANI MAHATMA POOJA 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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