VIMALA ASHOK NAHATA CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 1508 and 1507/Mum/2026 (Assessment Year: 2026-27)

Vimala Ashok Nahata CIT (Exemptions), Mumbai Charitable Trust Room No. 601, 6th Floor, 2nd Floor, 15 White House,15 vs. Cumballa Hill, MTNL TE Dhanji Street, Near Building, Pedder Road, Mumbadevi Temple, Mumbai DrGopalraoDeshmukh Marg, 400003. Cumballa Hill, Mumbai, Maharashtra, 400026. PAN: AABTV8802A (Appellant) (Respondent) For Assessee : Ms. Vinita Nara For Revenue : Shri Nishant Somaiya (CIT DR) Date of Hearing : 02.07.2026 Date of Pronouncement : 13.07.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the Assessee against the respective orders of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 23.12.2025, rejecting the assessee’s applications seeking registration u/s. 12AB and 80G of the Income Tax Act, 1961 (‘the Act’).

ITA No. 1508 & 1507/Mum/2026; A.Y. 2026-27 Vimala Ashok Nahata Charitable Trust filing the application has been condoned and the matter has been remitted to the file of ld. CIT(E). In support, reliance was placed on the Coordinate Benches decision in case of Khetaji Dhanaji Charitable Trust vs CIT(E) (ITA No. 4676/Mum/2025 dated 30/09/2025). It was submitted that in the instant case, there was a reasonable cause for the delayed filing of the application before the ld. CIT(E) and in this regard, the ld. AR has placed on record, a copy of the affidavit dated 03/06/2025 of the Chartered Accountant of the assessee which was submitted before the ld CIT(E). It was submitted that as evident from the contents of the affidavit, the delay so happened in filing the Form 10AB was due to certain error on the part of the Chartered Accountant and the same was totally unintentional and no malafide can be attributed and in any case, the assessee is not going to gain from delayed filing and cannot be penalized for the act of the Chartered Accountant. It was submitted that the affidavit of the Chartered Accountant was duly submitted before the ld CIT(E) which the ld CIT(E) has failed to appreciate and take into consideration and application of the assessee was rejected. It was accordingly submitted that the delay be condoned and the matter be remitted to the file of the ld. CIT(E) to decide the same afresh on merits of the case.

ITA No. 1508 & 1507/Mum/2026; A.Y. 2026-27 Vimala Ashok Nahata Charitable Trust 23 to A.Y. 2024-25 and thereafter, the assessee has moved an application for regularization of provisional registration on 05.06.2025 which is admittedly delayed beyond the prescribed statutory limit. The Courts and the Tribunal have consistently held that the technical considerations should not come in the way of matter relating to substantial justice and especially in the context of Charitable trust, even the CBDT has come out with the instructions from time to time extending the period of filing the application given the complexity involved in the new registration regime and to condone the delay and the powers have since been delegated to the ld CIT(E) to condone the delay in filing of the applications. In the instant case, the assessee has come forward and put forward the necessary explanation for the delayed filing of the application before the ld. CIT(E). The affidavit of the Chartered Accountant handling the tax matters on behalf of the assessee is on record and contents thereof have not been rebutted by the Revenue. In light of the same, we find that though there is lack of diligence on part of the Chartered Accountant handling the assessee’s tax matters, at the same time, both the Chartered Accountant and the assessee have come forward explaining the reasons for the delay and the delay was neither deliberate nor any malafide can be attributed. In light of the same, the delay in filing the application seeking final registration is hereby condoned and the matter is set-aside to the file of the ld CIT(E) to decide the same on merits of the case in accordance with law after providing reasonable opportunity to the assessee.

ITA No. 1508 & 1507/Mum/2026; A.Y. 2026-27 Vimala Ashok Nahata Charitable Trust 6. In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the Open Court on 13.07.2026

Sd/- Sd/- PAWAN SINGH VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 13.07.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai