GHARKUL PUBLIC CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

This appeal filed by the assessee is directed against the order dated 27.02.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai [“CIT(E)”], rejecting the application filed by the assessee in Form No.10AB for renewal of approval under section 80G(5) of the Income-tax Act, 1961 (“the Act”).

The effective grievance of the assessee is that the learned CIT(E) erred in rejecting the application under section 80G solely on the ground that its application for registration under section 12AB had been rejected, without granting adequate opportunity of hearing and without communicating the order passed under section 12AB.

Brief facts of the case are that the assessee is a charitable trust engaged in running a school and providing education, therapy, vocational training and rehabilitation services to mentally challenged children. The assessee filed Form No.10AB on 30.09.2025 seeking renewal of registration under section 12AB as well as approval under section 80G. The learned CIT(E) observed that the application under section 12AB had been rejected vide order dated 27.02.2026 and, consequently, rejected the application under section 80G for non-fulfilment of the condition prescribed under section 80G(5)(i) of the Act.

Before us, the learned Authorised Representative submitted that no adequate opportunity of hearing was granted to the assessee. It was further submitted that the order allegedly passed on 27.02.2026 rejecting registration under section 12AB was never received by the assessee. Accordingly, it was prayed that the matter be restored to the file of the learned CIT(E).

The learned Departmental Representative relied upon the impugned order.

We have heard the rival submissions and perused the material available on record. We find that the application under section 80G was rejected solely on the basis of rejection of the assessee’s application under section 12AB. The assessee has specifically contended that the order rejecting registration under section 12AB was not communicated to it and that no adequate opportunity of hearing was granted. Considering 2

The learned CIT(E) is directed to furnish the order passed in respect of the application under section 12AB, if not already served, and thereafter decide the application under section 80G afresh after granting adequate opportunity of hearing to the assessee. The assessee is directed to cooperate and furnish the requisite details without seeking unnecessary adjournments. We have not expressed any opinion on the merits of the case.

In the result, the appeal filed by the assessee is allowed for statistical purposes.