BIL - RYERSON TECHNOLOGY STARTUP INCUBATOR FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

Ld. Counsel for the assessee submitted that the Ld. CIT(E) rejected the application in Form No. 10AB seeking renewal of registration u/s 12AB on the ground that the assessee did not comply with the notice dated 30.01.2026. Ld. Counsel for the assessee, referring to page 14 of the paper book, submitted that the notice of hearing was issued by the Ld. CIT(E) requiring the assessee to file its response by 06.03.2026. However, the Ld. CIT(E) passed the order rejecting the application for renewal observing that there was no compliance by the assessee. Ld. Counsel submitted that when the assessee tried to upload the response, it was found that the tab had been closed and a screenshot of the same has also been placed at page 15 of the paper book. Ld. Counsel further, referring to pages 16 to 25 of the paper book, submitted that the assessee approached the Grievance Cell explaining that the Income Tax portal was not allowing the assessee to respond to the notices issued by the Ld. CIT(E) as the tab remained closed. Therefore, Ld. Counsel for the assessee submitted that even before the assessee could respond within the due date, the Ld. CIT(E) passed the order rejecting the application filed by the assessee seeking renewal of registration u/s 12AB of the Act. Therefore, in the interest of justice, Ld. Counsel for the assessee requested that the appeal may be restored to the file of the Ld. CIT(E) for fresh adjudication after providing adequate opportunity of hearing to the assessee.

We have considered the rival submissions, perused the material placed on record and the order of the Ld. CIT(E). We find merit in the submissions of the Ld. Counsel for the assessee. Thus, in the interest of 2 justice, the matter is restored to the file of the Ld. CIT(E) for fresh adjudication of the application seeking renewal of registration u/s 12AB of the Act filed by the assessee after providing adequate opportunity of hearing to the assessee.

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