AMRIT SINGH CHAUHAN CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS) MUMBAI, MUMBAI

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ITA 5101/MUM/2026Status: HeardITAT Mumbai21 July 2026AY 2026-20275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the earlier approval certificate as additional evidence, finding it relevant and the assessee's explanation for non-production to be sufficient cause. The matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for approval under Section 80G(5) was rejected by the CIT(E) for failing to furnish an earlier approval certificate. The assessee claimed the original records were misplaced due to an office shift.

What were the issues?

Whether the CIT(E) was justified in rejecting the application solely on the non-furnishing of the earlier approval certificate, and if additional evidence should be admitted.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SMT. BEENA PILLAI, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT

For Respondent: Shri Mukesh Jain, CIT DR
Pronounced: 21/07/2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal is directed against the order passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai rejecting the assessee's application filed in Form No.10AB seeking approval u/s 80G(5) of the Income-tax Act, 1961 ("the Act").

2.

The assessee filed an application in Form No.10AB seeking approval u/s 80G(5) of the Act. During the course of proceedings, the Ld. CIT(E) called upon the assessee to furnish, inter alia, the earlier approval granted u/s 80G. Since the assessee failed to furnish the said approval certificate within the time allowed, the Ld. CIT(E) rejected the application by the impugned order.

Aggrieved by the said order, the assessee is in appeal before us.

3.

The Ld. AR submitted that the application came to be rejected solely on account of non-furnishing of the earlier approval granted u/s 80G. It was submitted that during the relevant period, the office of the assessee had been shifted and, consequently, the original records, including the earlier approval certificate, could not be immediately traced. Therefore, the assessee was unable to produce the same before the Ld. CIT(E).

3.1. The Ld. AR submitted that the earlier approval certificate has since been traced and has now been placed before this Tribunal as additional evidence. It was submitted that the said document goes to the root of the matter and is necessary for proper adjudication of the assessee's application. The Ld. AR, therefore, prayed that the additional evidence may be admitted and the matter restored to the file of the Ld. CIT(E) for fresh adjudication.

3.2. The Ld. DR relied upon the findings recorded in the impugned order. However, it was fairly submitted that if the assessee has now produced the earlier approval certificate and this Tribunal considers the same necessary for proper adjudication of the matter, the issue may be restored to the file of the Ld. CIT(E) for fresh consideration.

We have heard the rival submissions and perused the material available on record.

4.

The only reason assigned by the Ld. CIT(E) for rejecting the assessee's application is the non-furnishing of the earlier approval granted u/s 80G. Before us, the assessee has explained that owing to shifting of its office, the original records were misplaced and, therefore, the earlier approval certificate could not be produced during the proceedings before the Ld. CIT(E). The assessee has now placed the said approval certificate on record by way of additional evidence.

4.1. Having considered the explanation offered by the assessee and the nature of the document now produced, we are satisfied that the additional evidence sought to be relied upon is relevant for adjudication of the issue involved in the present appeal. The explanation furnished by the assessee for its inability to produce the document before the Ld. CIT(E) also appears to constitute sufficient cause. Accordingly, in the interest of justice, the additional evidence is admitted.

4.2. Since the impugned order was passed solely on account of non-production of the earlier approval certificate and the said document is now available on record, we are of the considered view that the matter deserves to be restored to the file of the Ld. CIT(E) for fresh examination.

4.3. Accordingly, we set aside the impugned order and restore the matter to the file of the Ld. CIT(E) for de novo adjudication. The Ld. CIT(E) shall consider the additional evidence placed on record by the assessee, examine the application afresh in accordance with the provisions of section 80G of the Act, afford adequate opportunity of hearing to the assessee and thereafter pass a reasoned and speaking order in accordance with law.

4.4. The assessee shall extend full cooperation during the remand proceedings and furnish all such further information and documents as may be called for by the Ld. CIT(E). We clarify that we have not expressed any opinion on the merits of the assessee's claim and all issues are left open for adjudication by the Ld. CIT(E).

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

Order pronounced in the open court on 21/07/2026

Sd/- Sd/- BEENA PILLAI GIRISH AGRAWAL JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai Dated: 21/07/2026 SC. Sr. P.S.

Copy to: AMRIT SINGH CHAUHAN CHARITABLE TRUST, 501 GLORIA APARTMENT ST JOHN 1 BAPTIST ROAD, BANDRA WEST, MUMBAI 400050, MUMBAI-400050, MAHARASHTRA CIT (EXEMPTIONS) MUMBAI, 601,6TH FLOOR, CUMBALLA HILL MTNL TE BUILDING, PEDDER ROAD, 2 DR GOPALRAO DESHMUKH MARG, CUMBALLA HILL,MUMBAI 400026, MUMBAI-400026, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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