SAT TAD KADIM MOSQUE TRUST,MUMBAI vs. ASSESSING OFFICER, EXEM. WARD 2(3), MUMBAI, MUMBAI

PDF · subscribers
ITA 3438/MUM/2026Status: DisposedITAT Mumbai14 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that only one opportunity was given to the assessee and restored the appeal to the CIT(E) for fresh consideration. The CIT(E) is directed to decide the application after providing adequate opportunity to the assessee.

What were the facts?

The assessee trust applied for registration under Section 12AB of the Income Tax Act. The CIT(E) denied the registration without providing sufficient opportunity for the assessee to respond to the notice.

What were the issues?

Whether the denial of registration under Section 12AB was justified without affording a meaningful hearing and adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 14/07/2026

आयकरअपीलीयअिधकरण, मुंबई पीठ�, मुंबई INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: B BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA 3438/MUM/2026 िनधा�रणवष�/AssessmentYear:NA) Sat Tad Kadim Mosque Trust ASSESSING OFFICER, EXE. WARD 2(3), 333, Narshi Natha Street Katha Bazar, Mumbai-400009, Maharashtra Income Tax Appellate Tribunal, Vs. Exem. Ward 2(3), Mumbai-400020, Maharashtra अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAATS0582K

अपीलाथ��ारा/Appellant represented by: Shri Paras Savla ��थ��ारा/Respondentrepresented by: Ms. Shabana Parveen, (CIT DR) सुनवाईकीतारीख/Date of conclusion of hearing: 17/06/2026 घोषणाकीतारीख/Date of pronouncement: 14/07/2026 आदेश / ORDER PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”], dated 01.03.2026 in denying the registration u/s 12AB of the Act.

2.

Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(E) is not justified in rejecting the application filed by the assessee for registration u/s 12AB of the Act without providing sufficient

ITA 3438/MUM/2026 Sat Tad Kadim Mosque Trust

opportunity to the assessee to respond and explain before him. Ld. Counsel for the assessee submitted that only one opportunity has been given to the assessee to respond to the notice dated 09.01.2026 issued to which the assessee could not comply with. Ld. Counsel submitted that thereafter no show-cause notice proposing rejection was issued. No final opportunity or reminder was granted and the order has been passed abruptly without affording meaningful hearing. Therefore, the learned counsel for the assessee stated that the matter may be restored to the file of the Ld. CIT(E) for considering the application of the assessee for registration u/s 12AB of the Act afresh after providing adequate opportunity to the assessee.

3.

Heard rival submissions and perused the orders of the Ld. CIT(E). Perusal of the Ld. CIT(E) order suggests that only one opportunity has been provided to the assessee. Therefore, in the interest of justice we restore this appeal to the file of the Ld. CIT(E) who shall decide the application for registration u/s 12AB of the Act afresh after providing adequate opportunity to the assessee.

4.

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

Order pronounced in the open court on 14/07/2026 Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 14/07/2026 Kunal 2

ITA 3438/MUM/2026 Sat Tad Kadim Mosque Trust

Copy to: Sat Tad Kadim Mosque Trust 333, Narshi Natha Street Katha Bazar, Mumbai-400009, Maharashtra 1

ASSESSING OFFICER, EXE. WARD 2(3), Income Tax Appellate Tribunal, Exem. Ward 2(3), 2 Mumbai-400020, Maharashtra

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →