SHREE GOPILAL MOHINIDEVI MANGLUNIA CHARITABLE TRUST,MUMBAI vs. CIT EXEMPTION MUMBAI, MUMBAI

PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by assessee are directed against the separate orders of ld. CIT(E) both dated 27.02.2026 in rejecting the registration of trust under section 12AB and approval of fund under section 80G. Facts in both the years are interconnected; therefore, both the appeals are taken together for hearing. 2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that ld. CIT(A) issued show cause notice for seeking certain details on the object

Shree Gopilal Mohinidevi Manglunia Charitable Trust ITA Nos. 2958 & 2959/Mum/2026 (AY: 2026-27)

and activities of the assessee vide notice dated 11.01.2026 to furnish submission within a week. The assessee could not furnish such submission. Resultantly, both the applications of assessee were dismissed for the want of compliance for verification of object and activities. The ld. AR of the assessee submits that he may be allowed one more opportunity to contest the case on merit. He undertakes on behalf of the assessee to be more vigilant in future in making timely compliance. 3. On the other hand, the learned Commissioner of Income Tax – Departmental Representative (ld. CIT-DR) for the Revenue submits that assessee was given opportunity to file reply but the assessee failed to respond such notices. 4. We have considered the rival submissions of both the parties and find that both the applications of assessee registration of trust under section 12AB and approval of fund under section 80G(5) was rejected for the want of compliance. Before us, the ld. AR of the assessee has undertaken to be more vigilant in future in making timely compliance, therefore, we deem it appropriate to restore both the appeal to the file of ld. CIT(A) to reconsider the matter and passed the order in accordance with law. Needless to direct that the ld. CIT(E) shall allow fairly and reasonable opportunity to the assessee before passing the order afresh. The assessee is also directed to furnish required details in time.

Shree Gopilal Mohinidevi Manglunia Charitable Trust ITA Nos. 2958 & 2959/Mum/2026 (AY: 2026-27)

/- S/- Sd/- /- Sd/- Sd/- OM PRAKASH KANT PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 13/07/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai