SHREE BAMNA PUNASAN MADHYASTHA SCHOOL KELWANI ,MUMBAI vs. CIT( EXEMPTION), MUMBAI

PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee are directed against the separate orders of ld. CIT(E) both dated 26.02.2026 in rejecting the application for registration of trust under section 12AB and approval of funds under section 89G(5). Facts in both the years are interconnected; therefore, both the appeals are taken together for hearing. 2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that at the time of filing application for registration under section 12AB as well as

Shree Bamna Punasan Madhyastha School Kelwani ITA Nos. 3284 &3285/Mum/2026 (AY: 2026-27)

approval under 80G(5), the assessee furnished all required details. Both the applications of assessee were rejected for the want of submission. In fact, the assessee has not received any show cause notice as mentioned in the impugned order. The assessee has good case on merit and is likely to succeed if one more opportunity is allowed to explain the object and activities of the assessee. He undertakes on behalf of the assessee to furnish requisite details before ld. CIT(A). 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue not opposed the plea of ld. AR of the assessee. 4. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We find that assessee filed application for registration of trust under section 12AB on 29.09.2025. On perusal of impugned order, we find that ld. CIT(A) issued show cause notice dated 01.12.2025 for seeking certain details to substantiate object and activities. The ld. CIT(E) recorded that no compliance was made thereby in absence of requisite details, the object and activities of assessee was not verified. Resultantly, the application under section 12AB was rejected. Once application for registration under section 12AB was rejected, application for approval of fund under 80G(5) was also rejected. Now, before us, the ld. AR of the assessee filed affidavit of one of the Trustee that notice dated 01.12.2025 was not received by assessee-trust. Before us, the ld AR of the assessee also undertook to be more vigilant in making timely compliance.

Shree Bamna Punasan Madhyastha School Kelwani ITA Nos. 3284 &3285/Mum/2026 (AY: 2026-27)

Considering the fact that assessee is interested in pursuing his case on merit, therefore, both the appeals are restored back to the file of ld. CIT(E) to decide it afresh. 5. In the result, both the appeals of the assessee are allowed. Order was pronounced in the open Court on 27/07/2026 at the time of hearing.

/- S/- Sd/- /- Sd/- Sd/- OM PRAKASH KANT PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 27/07/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai