SMT BRIJMALA JAIN CHARITABLE TRUST,MUMBAI vs. CIT EXEMPTION MUMBAI, MUMBAI

Per: SHRI JAGADISH, A.M.:

ITA No.2920/M/2026 Smt Brijmala Jain Charitable Trust

of the Act merely on the ground that the trust deed did not contain an irrevocability/dissolution clause, without appreciating the facts of the case and the settled legal position. 3. Briefly stated, the facts of the case are that the assessee is a public charitable trust. It filed Form No.10AB seeking renewal of registration under section 12AB of the Act. During the course of proceedings, the Ld. CIT(E) noticed that the trust deed did not contain an irrevocability or dissolution clause. According to him, the said deficiency constituted a violation falling within Explanation (g) to section 12AB(4) of the Act. Accordingly, the application filed by the assessee for renewal of registration was rejected. 4. The learned Authorised Representative submitted that the trust has subsequently amended the trust deed and incorporated the requisite dissolution clause. It was, therefore, submitted that in view of the subsequent amendment to the trust deed, the matter may be restored to the file of the Ld. CIT(E) for fresh adjudication. 5. The learned Departmental Representative, on the other hand, relied upon the impugned order and submitted that the Ld. CIT(E) has passed the order on the basis of the trust deed as it existed on the date of consideration of the application. 6. We have heard the rival submissions and perused the material available on record. We find that the sole reason assigned by the Ld. CIT(E) for rejecting the assessee's application is the absence of an irrevocability/dissolution clause in the trust deed. Before us, the assessee has submitted that the said deficiency has already been cured by suitably amending the trust deed and incorporating the requisite clause. 7. We further find that the Hon'ble Bombay High Court in the case of The Chamber of Tax Consultants & Ors. (supra), [2026] 184 2

ITA No.2920/M/2026 Smt Brijmala Jain Charitable Trust

taxmann.com 374 (Bom.) has held that registration cannot be denied merely for absence of an irrevocability clause in the trust deed. The legal position explained by the Hon'ble High Court has a direct bearing on the issue involved in the present appeal. 8. In our considered opinion, the subsequent amendment to the trust deed as well as the aforesaid decision of the Hon'ble Jurisdictional High Court require examination by the Ld. CIT(E). 9. We, therefore, set aside the impugned order and restore the matter to the file of the Ld. CIT(E) with a direction to consider the assessee's application afresh after taking into account the amended trust deed and the law laid down by the Hon'ble Bombay High Court in The Chamber of Tax Consultants & Ors. (supra). The Ld. CIT(E) shall afford adequate opportunity of being heard to the assessee before passing a speaking order in accordance with law. The assessee is also directed to extend full cooperation and furnish all documents and explanations as may be required during the course of fresh proceedings. 10. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 20/07/2026.

Sd/- Sd/- (SANDEEP GOSAIN) (JAGADISH) Judicial Member Accountant Member

Mumbai, Dated: 20/07/2026 Ashwani Rao Sr. Private Secretary

ITA No.2920/M/2026 Smt Brijmala Jain Charitable Trust

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. The CIT 4. The CIT (Appeals) 5. The DR, I.T.A.T. By order

(Assistant Registrar) ITAT, Mumbai