KOLSA MOHALLA MEMON BROTHERHOOD,MUMBAI vs. CIT (EXEMPTIONS ), MUMBAI, MUMBAI

At the outset, it is noted that there is a delay of 25 days in filing the appeal ITA No.4832/Mum/2026 as pointed out by the Registry. After hearing the ld DR and perusing the material placed on record, we find that there was reasonable cause for the delay in filing the present appeal

Briefly, the facts of the case are that the assessee filed an application in Form 10AB u/s. 12A(1)(ac)(ii) on 30.09.2025, seeking renewal of registration u/s. 12AB of the Act. In order to verify the contents of the application, a notice dated 24.01.2026 was issued to the assessee, calling for the necessary information and documentation. As per ld. CIT(E), the assessee has not complied with the said notice and therefore, in absence of compliance by the assessee, he was unable to arrive at a satisfactory conclusion as to the objects of the assessee trust, the genuineness of the activities and the compliance of any other law for time being in force and therefore, he rejected the application seeking renewal of registration u/s. 12AB of the Act on grounds of non-compliance to the notices issued to the assessee trust. Consequently, the assessee’s application seeking renewal of registration u/s. 80G(5) was also rejected. Against the said orders and the findings of the ld. CIT(E), the assessee is in appeal before us.

None appeared on behalf of the assessee. The ld. DR has been heard, who has relied on the order passed by the ld. CIT(E). At the same time, the ld. DR did not raise any specific objection where the matter is set aside to the file of ld. CIT(E) and decide the same afresh on the merits of the application.

After hearing the ld DR and considering the material available on record, we find that ld. CIT(E) has stated that a notice dated 24.01.2026 was issued calling for the necessary information and documentation and has stated that there has been no compliance on part of the assesse and thereafter, the impugned order has been passed dismissing the application so filed by the assessee. At the same time, on perusal of the assessee’s paperbook, we find that the assesse has filed its submissions

Similarly, matter relating to renewal of application u/s. 80G(5) is also set aside to the file of ld. CIT(E) to decide the same afresh in accordance with law after providing reasonable opportunity to the assessee.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.