ST ANNES CHURCH,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

PDF · subscribers
ITA 5562/MUM/2026Status: DisposedITAT Mumbai10 July 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the order was passed ex parte and without considering all relevant material. Therefore, the matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for registration under section 12AB was rejected by the CIT(E) for failing to furnish the trust instrument or Memorandum of Association. The assessee contended that the order was passed ex parte without a proper hearing.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application ex parte without affording an adequate opportunity to the assessee to furnish the required documents.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

For Respondent: Shri Azhar Kabir, SR DR
Hearing: 10/07/2026Pronounced: 10/07/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the impugned order dated 30.03.2026 passed by the learned Commissioner of Income Tax (Exemption), Mumbai, whereby the assessee’s application seeking registration under section 12AB of the Income-tax Act, 1961 has been rejected.

2 ITA No.5562/Mum/2026 St Annes Church 2. The learned counsel for the assessee submitted that the learned CIT(E) rejected the application on the ground that the assessee had failed to furnish the instrument creating the trust/Memorandum of Association and, therefore, treated the application as non-compliant. It was contended that the impugned order has been passed ex parte without granting an effective opportunity of hearing and without considering the material that the assessee intended to place on record. It was, therefore, prayed that the matter may be restored to the file of the learned CIT(E) for fresh adjudication. The learned Departmental Representative fairly left the matter to the discretion of the Bench.

3.

We have considered the rival submissions and perused the material available on record. We find that the application has been rejected primarily on the ground of non-compliance on account of non-furnishing of the instrument of trust/Memorandum of Association. Since the impugned order has been passed ex parte, without considering all the relevant material that may have a bearing on the issue, we are of the considered opinion that the ends of justice would be met if the matter is restored to the file of the learned CIT(E) for fresh adjudication. The principles of natural justice require that the assessee should be afforded an effective opportunity to place all relevant documents before an adverse decision is taken.

3 ITA No.5562/Mum/2026 St Annes Church 4. Accordingly, we set aside the impugned order and restore the matter to the file of the learned CIT(E) with a direction to examine the assessee’s application afresh in accordance with law after affording adequate opportunity of hearing. The assessee is also directed to extend full cooperation in the proceedings and to furnish the instrument of trust, Memorandum of Association and all other documents as may be required by the learned CIT(E) for deciding the application.

5.

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

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.5562/Mum/2026 St Annes Church 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

More judgments on Section 12AB

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

Recent GST High Court judgments

Search GST case law →