SMT RUPAWANTI HARISHCHANDRA JAIN WELFARE FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI, MUMBAI

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ITA 4572/MUM/2026Status: HeardITAT Mumbai16 July 2026AY 2026-277 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the 80G approval is dependent on 12A/12AB registration, and the latter was restored, the 80G applications should also be restored. The impugned orders were set aside, and the matters were restored to the CIT(E) for fresh consideration.

What were the facts?

The assessees' applications for approval under Section 80G of the Income-tax Act were rejected by the CIT(E). The appeals concerning their registration under Section 12A/12AB had already been restored to the CIT(E) for fresh adjudication.

What were the issues?

Whether the rejection of 80G approval applications should be set aside and restored when the related 12A/12AB registration applications are also restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

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

For Respondent: Shri Mukesh Jain, CIT DR
Pronounced: 16/07/2026

Heard together (8 matters)

ITA 4607/MUM/2026
ITA 4604/MUM/2026
ITA 4585/MUM/2026
ITA 4603/MUM/2026
ITA 4295/MUM/2026
ITA 4759/MUM/2026
ITA 4572/MUM/2026
ITA 4520/MUM/2026

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील�य अ�धकरण, मुंबई पीठ�, मुंबई INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BENCH: C BEFORE SMT. BEENA PILLAI, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER

ITA 4607/MUM/2026 िनधा�रण वष�/Assessment Year: 2026-27) AANAND FOUNDATION CIT EXEMPTIONS 88, 2ND FLOOR, 217, PAREKH ROOM NO. 601, 6TH FLOOR, MAHAL LADY JAMSHEDJI CUMBALLA HILL MTNL TE ROAD, SHIVAJI PARK, MAHIM, BUILDING, PEDDER ROAD, MUMBAI-400016, Vs. DR. GOPALRAO DESHMUKH MAHARASHTRA MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AAITA2860N Assessee:

Shri Himanshu Gandhi a/w अपीलाथ� �ारा/Appellant represented by: Ms. Apurva Vaidya, AR ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT DR

ITA 4604/MUM/2026 िनधा�रण वष�/Assessment Year: NA) SARCOMA EDUCATION ASSESSING OFFICER - FOUNDATION EXEMPTION WARD 2 (3) B/6, ANAND BHAVAN, BAJAJ INCOME TAX APPELLATE ROAD, VILE PARLE WEST, TRIBUNAL, PRATISHTHA MUMBAI-400056, Vs. BHAWAN, M.K. ROAD, MAHARASHTRA MUMBAI MUMBAI-400020, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of ABCTS2345D Assessee:

ITA 4607 & Ors./MUM/2026

अपीलाथ� �ारा/Appellant represented by: Ms. Krupa J. Shah, AR ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT, DR

ITA 4585/MUM/2026 िनधा�रण वष�/Assessment Year: 2026-27) SARASWATI EDUCATIONAL CIT EXEMPTIONS TRUST ROOM NO. 601, 6TH FLOOR, GANESH NAGAR B/H CUMBALLA HILL MTNL TE SIDDHIVINAYAK TEM S. V BUILDING, PEDDER ROAD, ROAD, OSHIWARA BRIDGE, Vs. DR. GOPALRAO DESHMUKH GOREGAON WEST, MUMBAI- MARG, CUMBALLA HILL 400104, MAHARASHTRA MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AAHTS5870M Assessee:

अपीलाथ� �ारा/Appellant represented by: Shri Yogesh Yadav, AR ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT DR

ITA 4603/MUM/2026 िनधा�रण वष�/Assessment Year: 2026-27) LIONS CLUB OF SOL MUMBAI CIT EXEMPTIONS CHARITABLE TRUST ROOM NO. 601, 6TH FLOOR, 3 EMPIRE, LOKHANDWALA CUMBALLA HILL MTNL TE COMPLEX, ANDHERI WEST, BUILDING, PEDDER ROAD, MUMBAI-400053, Vs. DR. GOPALRAO DESHMUKH MAHARASHTRA MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AAATL2364E Assessee:

अपीलाथ� �ारा/Appellant represented by: Shri Mahima Sharma, AR ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT, DR

ITA 4607 & Ors./MUM/2026

ITA 4295/MUM/2026 िनधा�रण वष�/Assessment Year: 2027-2028) ASHA FOUNDATION COMMISSIONER OF INCOME TAX ASHA FOUNDATION, 323 (EXEMPTIONS) VARMA CHAMBERS, 11 HOMJI STREET, FORT, MUMBAI- ROOM NO 601, 6TH FLOOR, 400001, MAHARASHTRA CUMBALLA HILL, MTNL TEL Vs. BUILDING, PEDDAR ROAD, DR GOPALRAO DESHMUKH MARG MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AACTA8660Q Assessee:

Mr. Manish Reshamwala, अपीलाथ� �ारा/Appellant represented by: C.A. (virtually appeared) ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT DR

ITA 4759/MUM/2026 िनधा�रण वष�/Assessment Year: NA) KASHIBHAI B PATEL COMMISSIONER OF CHARITABLE TRUST INCOME TAX (EXEMPTIONS) LAXMI BHUVAN, 466 SVP ROAD, OPERA HOUSE, ROOM NO. 601, 6TH FLOOR, MUMBAI, MUMBAI-400004, CUMBALLA HILL, MTNL TE MAHARASHTRA Vs. BUILDING, PEDDAR ROAD, DR GOPALRAO DESHMUKH MARG, MUMBAI MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AAATK0489P Assessee:

अपीलाथ� �ारा/Appellant represented by: Ms. Pranaya, AR ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT DR

ITA 4607 & Ors./MUM/2026

ITA 4572/MUM/2026 िनधा�रण वष�/Assessment Year: 2026-27) SMT RUPAWANTI COMMISSIONER OF HARISHCHANDRA JAIN INCOME TAX WELFARE FOUNDATION (EXEMPTION), MUMBAI PLOT NO.363 GROUND FLOOR ROOM NO. 601,6TH FLOOR, MANGALAM HOUSE, HATHI CUMBALLA HILL MTNL TE BAUG D N SINGH ROAD BUILDING, PEDDER ROAD, Vs. MAZGAON MUMBAI, MUMBAI- DR GOPALRAO DESHMUKH 400010, MAHARASHTRA MARG, CUMBALLA HILL, MUMBAI MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of ABHCS8337F Assessee:

अपीलाथ� �ारा/Appellant represented by: Shri Atik Jain, AR ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT DR

ITA 4520/MUM/2026 िनधा�रण वष�/Assessment Year: NA) PALAK PALASH CHARITABLE COMMISSIONER OF FOUNDATION INCOME TAX (EXEMPTION), MUMBAI 305, SILVER ARCH CHS, SHASTRI NAGAR, NEAR 601, 6TH FLOOR, LOKHANDWALA CIRCLE, CUMBALLA HILL, MTNL ANDHERI (WEST), MUMBAI- TE BUILDING, PEDDER Vs. 400053, MAHARASHTRA ROAD, DR. GOPALRAO DESHMUKH MARG, CUMBALLA HILL MUMBAI-400026, MAHARASHTRA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of AAETP6975B Assessee:

Shri Rajesh Mehta and Ms. अपीलाथ� �ारा/Appellant represented by: Apurva Mehta, ARs ��थ� �ारा/Respondent represented by: Shri Mukesh Jain, CIT D/R

ITA 4607 & Ors./MUM/2026

सुनवाई की तारीख / Date of conclusion of hearing: 10-Jul-2026 घोषणा की तारीख / Date of pronouncement: 16/07/2026 आदेश / ORDER PER SMT. BEENA PILLAI, JUDICIAL MEMBER: The present appeals have been preferred by the respective assessees against the orders passed by the Ld. CIT(E), whereby the applications filed by the assessees seeking approval u/s 80G of the Income-tax Act, 1961 have been rejected.

2.

We have heard the submissions advanced by both sides in light of the material placed on record. At the outset, it is noticed that the corresponding appeals of the respective assessees arising out of the rejection of their applications for registration u/s 12A/12AB have already been restored to the file of the Ld. CIT(E) by the Co-ordinate Benches of the Tribunal with a direction to examine the applications afresh in accordance with law after affording a reasonable and effective opportunity of hearing.

3.

Since the applications seeking approval u/s 80G are dependent upon the grant of registration u/s 12A/12AB, and the issues relating to registration u/s 12A/12AB themselves have already been restored to the file of the Ld. CIT(E) for fresh adjudication, we are of the considered opinion that the present appeals also deserve to be restored to the file of the Ld. CIT(E). Accordingly, we set aside the impugned orders and restore the matters to the file of the Ld. CIT(E) with a direction to examine the applications seeking approval u/s 80G afresh in accordance with law, after taking into consideration the outcome of the proceedings relating to

ITA 4607 & Ors./MUM/2026

registration u/s 12A/12AB, and after affording the respective assessees a reasonable and effective opportunity of being heard.

4.

The respective assessees shall furnish all such documents, evidences and other particulars as may be required by the Ld. CIT(E), who shall thereafter consider the same objectively and pass reasoned and speaking orders in accordance with law.

In the result, all the appeals are allowed for statistical purposes.

Order pronounced in the open court on 16/07/2026.

Sd/- Sd/- GIRISH AGRAWAL BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 16/07/2026 SC. Sr. P.S.

ITA 4607 & Ors./MUM/2026

Copy to: AANAND FOUNDATION , 88, 2ND FLOOR, 217, PAREKH MAHAL LADY JAMSHEDJI ROAD, SHIVAJI 1 PARK, MAHIM, MUMBAI-400016, MAHARASHTRA CIT EXEMPTIONS, ROOM NO. 601, 6TH FLOOR, CUMBALLA HILL MTNL TE BUILDING, 2 PEDDER ROAD, DR. GOPALRAO DESHMUKH MARG, CUMBALLA HILL, MUMBAI-400026, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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