SAMRAT SAMPRATI SANSTHAN,MUMBAI vs. COMMISSIONER OF INCOME TAX, MUMBAI

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ITA 7120/MUM/2026Status: DisposedITAT Mumbai27 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that restoring the matter to the CIT(E) would serve substantial justice. The CIT(E) is directed to re-examine the application after considering all materials and providing a proper hearing.

What were the facts?

The assessee's application for registration under section 12AB of the Income-tax Act was rejected by the CIT(E). The assessee argued that the rejection was without a proper opportunity of hearing and consideration of submitted documents.

What were the issues?

Whether the CIT(E) properly considered the assessee's application and afforded an adequate opportunity of hearing before rejecting it for registration under Section 12AB.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

For Respondent: Shri Azhar Kabir, SR DR
Hearing: 10/07/2026Pronounced: 27/07/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the impugned order dated 25.03.2026 passed by the learned Commissioner of Income Tax (Exemption), Mumbai, whereby the assessee’s application seeking registration under section 12AB of the Income-tax Act, 1961 has been rejected.

2 ITA No.7120/Mum/2026 Samrat Samprati Sansthan 2. Before us, the learned counsel for the assessee submitted that the facts involved in the present appeal are identical to those in the batch of appeals decided by us today, wherein the applications were rejected without affording an effective opportunity of hearing and without properly considering the material placed on record. It was submitted that the assessee had furnished the trust deed, audited accounts and other relevant documents, and prayed that the matter be restored to the file of the learned CIT(E) for fresh adjudication. The learned Departmental Representative fairly left the issue to the discretion of the Bench.

3.

We have considered the rival submissions and perused the material available on record. Considering the facts and circumstances of the case, we are of the considered opinion that the ends of substantial justice would be met by restoring the matter to the file of the learned CIT(E). The learned CIT(E) shall examine the assessee’s application afresh in accordance with law after considering all the documents and material that may be placed on record and after affording due and effective opportunity of hearing to the assessee. The assessee shall also extend full cooperation in the proceedings and furnish all such documents and information as may be required by the learned CIT(E).

3 ITA No.7120/Mum/2026 Samrat Samprati Sansthan 4. Accordingly, we set aside the impugned order and restore the matter to the file of the learned CIT(E) for fresh adjudication in accordance with law.

5.

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

Order pronounced on 27th July, 2026.

Sd/- Sd/- (ARUN KHODPIA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 27/07/2026 KARUNA, sr.ps

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//

BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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