SNEH SAGAR SAI MITRA MANDAL,BANDRA MUMBAI vs. CIT(EXEMPTIONS), MUMBAI
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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE
PER: SHRI MAKARAND VASANT MAHADEOKAR :
These two appeals by the assessee are directed against two separate orders, both dated 01.03.2026, passed by the learned Commissioner of Income Tax (Exemptions), Mumbai [“CIT(E)”], in Form No. 10AD. ITA No. 5089/Mum/2026 arises from the rejection of the assessee’s application for renewal of registration under section 12AB of the Income-tax Act, 1961 [“the Act”], whereas ITA No. 5100/Mum/2026 arises from the rejection of its application for renewal (Assessment Year 2025-26) of approval under section 80G of the Act. Since the applications are connected and the rejection under section 80G is founded upon the rejection under section 12AB, both appeals wer
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