NATIONAL HEALTH & EDUCATION SOCIETY,MUMBAI vs. COMMISSIONER OF INCOME TAX(EXMP.), MUMBAI., MUMBAI

ITA 4200/MUM/2026Status: DisposedITAT Mumbai03 August 202669 pages

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Income Tax Appellate Tribunal, ‘B’ BENCH

Before: SHRI AMIT SHUKLA & SHRI PRABHASH SHANKAR

For Appellant: Shri Percy Pardiwala, Sr. Adv;, Shri Mihir Nanivadekar;, Shri Ruturaj Gurjar &, Shri Rohan Dedshpande
For Respondent: Shri Ganesh Sudhakar Bare, CIT
Hearing: 12/05/2026Pronounced: 03/08/2026

PER AMIT SHUKLA (J.M): These two appeals have been preferred by the assessee, National Health & Education Society, against two separate orders, both dated 30.03.2026, passed by the learned Commissioner of Income Tax (Exemptions), Mumbai [hereinafter referred to as “the learned CIT(E.)”]. By the order impugned in ITA No. 4201/Mum/2026, the learned CIT(E.) rejected the assessee’s application seeking registration under section 12AB of the Income-tax Act, 1961 (“the Act”) and simultaneously proceeded to cancel, with retrospective effect, the regist

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