ROSE FOUNDATION,AMBERNATH vs. ITO EXEMPTION THANE, THANE

आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the impugned order dated 25.03.2026 passed by the learned Commissioner of Income Tax (Exemption), Mumbai, whereby the assessee’s application seeking approval/renewal under section 80G of the Income-tax Act, 1961 has been rejected on the ground that the application has filed beyond the prescribed time limit.

2 ITA No.5436/Mum/2026 Rose Foundation 2. None appeared on behalf of the assessee despite service of notice. There is also no application seeking adjournment. We, therefore, proceed to dispose of the appeal ex parte qua the assessee after hearing the learned Departmental Representative and perusing the material available on record. 3. We have considered the submissions of the learned Departmental Representative and perused the material available on record. It is noticed that the assessee was granted provisional approval under section 80G of the Act on 27.09.2023. Thereafter, the assessee filed Form No.10AB on 27.09.2025 seeking regular approval under section 80G(5) of the Act. The learned CIT(E) rejected the application solely on the ground that it was filed beyond the time prescribed under clause (iii) of the first proviso to section 80G(5) of the Act. Consequently, the provisional approval granted to the assessee was also cancelled. 4. We find that the impugned order has been passed only on the ground of delay in filing Form No.10AB without examining the assessee's eligibility for approval under section 80G(5) of the Act on merits. In our considered opinion, the object of the provisions relating to registration/approval of charitable institutions is to examine the genuineness of their activities and compliance with the statutory conditions. Merely because there was a delay in filing the application, the

3 ITA No.5436/Mum/2026 Rose Foundation assessee's claim should not be rejected without affording an opportunity for consideration on merits. 5. Considering the facts and circumstances of the case, in the interest of justice, we deem it appropriate to set aside the impugned order and restore the matter to the file of the learned CIT(E) with a direction to consider the assessee's application afresh on merits in accordance with law after condoning the delay in filing Form No.10AB and after affording a reasonable opportunity of being heard to the assessee. We clarify that we have not expressed any opinion on the merits of the assessee's claim, and all issues are left open for adjudication by the learned CIT(E).

Order pronounced on 10th July, 2026.

Sd/- Sd/- (ARUN KHODPIA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 10/07/2026 KARUNA, sr.ps

4 ITA No.5436/Mum/2026 Rose Foundation Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai