A T SHAH CHARITABLE TRUST,MUMBAI vs. ITO (EXEM)WD-1(1), MUM

आयकर अपील�य अ�धकरण, मुंबई पीठ�, मुंबई INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: A BEFORE SMT. BEENA PILLAI, HON’BLE JUDICIAL MEMBER AND SHRI JAGADISH, HON’BLE ACCOUNTANT MEMBER

ITA 724 & 725/MUM/2026 िनधा�रण वष�/Assessment Year: 2025-26) A T SHAH CHARITABLE ITO (EXEM)WD-1(1) TRUST 6TH FLR, MTNL TEL EX. B-41/45, PARAGON CENTRE, BLDG., CUMBALLA HILLS, 4TH FLR, PANDURANG PEDDER ROAD Vs. BUDHKAR MARG, WORLI, MUMBAI-400026, MUMBAI-400013, MAHARASHTRA MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AAATA0071F Assessee:

अपीलाथ� �ारा/Appellant represented by: Shri Hitesh Jain, CA ��थ� �ारा/Respondent represented by: Shri Manoj Kumar (CIT-DR)

सुनवाई की तारीख / Date of conclusion of hearing: 09-Jun-2026 घोषणा की तारीख / Date of pronouncement: 31/07/2026 आदेश / ORDER PER SMT. BEENA PILLAI, JUDICIAL MEMBER: These are two appeals filed by the assessee against separate orders passed by the Ld. CIT(E), both dated 29/12/2025. One appeal arises from the order passed in respect of the assessee's application for registration u/s. 12AB of the Act, while the other appeal arises from the order passed in respect of approval u/s. 80G of the Act.

ITA 724 & 725/MUM/2026 A T SHAH CHARITABLE TRUST 2. The Ld. AR submitted that the Ld. CIT(E) proceeded on an erroneous premise by treating the assessee's application for renewal of registration filed u/s. 12A(1)(ac)(ii) of the Act as an application for regularisation of provisional registration u/s. 12A(1)(ac)(iii) of the Act. It was submitted that the impugned order has thus been passed by invoking the provisions of section 12AB(4) of the Act without appreciating the true nature of the application before him. It was further submitted that the findings recorded regarding the alleged violation of Explanation (g) to section 12AB(4) of the Act and the second proviso to section 35 of the Bombay Public Trusts Act, 1950 require fresh examination. The Ld. AR, therefore, prayed that the matter may be restored to the file of the Ld. CIT(E) for fresh adjudication.

2.1. Per contra, the Ld. DR relied upon the findings contained in the impugned orders.

We have perused the submissions advanced by both sides in light of the record placed before us.

ITA 724 & 725/MUM/2026 A T SHAH CHARITABLE TRUST second proviso to section 35 of the Bombay Public Trusts Act, 1950.

3.1. Having considered the rival submissions and the material available on record, we are of the considered opinion that the issues raised by the assessee require fresh examination by the Ld. CIT(E). In the interest of substantial justice, we deem it appropriate to set aside the impugned order dated 29/12/2025 and restore the matter to the file of the Ld. CIT(E) for de novo adjudication. The Ld. CIT(E) shall first determine the correct nature of the application filed by the assessee and thereafter adjudicate the application afresh in accordance with law after duly considering all the contentions raised by the assessee. Needless to say, the assessee shall be afforded a reasonable and effective opportunity of being heard before passing the fresh order. We make it clear that we have not expressed any opinion on the merits of the issues involved and all the contentions of both the parties are kept open. 3.2. In so far as the appeal relating to approval u/s. 80G is concerned, we find that the rejection of approval is intrinsically linked with the rejection of registration u/s. 12AB. Since we have restored the issue relating to registration u/s. 12AB to the file of the Ld. CIT(E) for fresh adjudication, the issue relating to approval u/s. 80G also requires reconsideration. Accordingly, the impugned order passed by the Ld. CIT(E) rejecting approval u/s. 80G is also set aside and restored to his file for fresh adjudication in accordance with the outcome of the proceedings relating to registration u/s. 12AB. The Ld. CIT(E) shall decide the application independently in accordance with law after granting due opportunity of hearing to the assessee.

ITA 724 & 725/MUM/2026 A T SHAH CHARITABLE TRUST We make it clear that we have not expressed any opinion on the merits of the assessee's claim and all issues are left open for adjudication by the Ld. CIT(E) in accordance with law.

In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 31/07/2026.

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 31/07/2026 SC, Sr. P.S.

ITA 724 & 725/MUM/2026 A T SHAH CHARITABLE TRUST Copy to: A T SHAH CHARITABLE TRUST, B-41/45, PARAGON CENTRE, 4TH FLR, PANDURANG BUDHKAR MARG, 1 WORLI, MUMBAI-400013, MAHARASHTRA

ITO (EXEM)WD-1(1), 6TH FLR, MTNL TEL EX. BLDG., 2 CUMBALLA HILLS, PEDDER ROAD, MUMBAI-400026, MAHARASHTRA

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