SHREE SAURASHTRA PATEL BHUVAN,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the separate orders of ld. CIT(E). in rejecting the application of assessee trust for registration under section 12AB of Income Tax Act. 2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that the assessee filed an application for registration of trust under section 12AB. While filing application Form 10AB by mistake opted sub-clause (iii) in place of sub-clause (ii) of clause (ac) of Section 12A(1). The application of assessee was rejected on technical reason. The assessee while filing application furnished all necessary information and documents. The law full object and genuineness of activities of assessee is not in dispute. The ld. CIT(E) ought to have considered the application under section 12A allowed to

ITA No. 4777/Mum/2026 (AY: 2026-27) Shree Saurashtra Patel Bhuvan

correct the mistake. The ld. AR of the assessee submits that application of assessee may be considered under appropriate provision for allowing registration under sub-clause (ii) of clause (ac) of Section 12A(1). In alternative plea, the ld. AR of the assessee submits that matter may be restored back to the file of ld. CIT(E) with the direction to consider the application of assessee for registration under section 12AB as it has been applied under section 12A(1)(ac)(ii) of the Act and to allow registration from the date of application. He undertakes on behalf of assessee to furnish all requisite information and evidence for satisfying the object and activities of the assessee. 3. On the other hand, the learned Commissioner of Income Tax – Departmental Representative (CIT-DR) for the revenue supported the order of lower authorities. 4. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We find that application of assessee for registration under section 12AB was rejected on the ground that assessee has not applied for registration of trust under section 12A(1)(ac)(ii), rather applied under section 12A(1)(ac)(iii). Considering the plea of ld. AR of the assessee that while filing application under Form 10AD, the applicant of assessee due to inadvertence selected an appropriate sub-clause and the mistake in filing such entry is not fatal, the ld. CIT(E) is directed to treat the application of assessee under section 12A(1)(ac) (ii) and in case the assessee fulfilled other remaining conditions i.e. law full object and genuineness activities are charitable and also fulfil compliance of any other law, allowed

ITA No. 4777/Mum/2026 (AY: 2026-27) Shree Saurashtra Patel Bhuvan

registration under section 12AB to assessee in accordance with law. Needless to direct that before passing the order of ld. CIT(E) shall allow reasonable opportunity to assessee. The assessee is also directed to furnish all necessary details and evidence if required by ld. CIT(E) for satisfaction on object and activities of the assessee trust. In the result, appeal of assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order was pronounced in the open Court on 24/07/2026 at the time of hearing. Sd/- Sd/- OM PRAKASH KANT PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, Dated: 24/07/2026 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