SABEEL WELFARE FOUNDATION,MUMBAI vs. CIT(E), MUMBAI

PDF · subscribers
ITA 5610/MUM/2026Status: DisposedITAT Mumbai10 July 2026AY 2022-234 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the matter for fresh adjudication. The assessee was directed to fully cooperate and furnish all required documents and information.

What were the facts?

The assessee's application for registration under section 12AB was rejected by the CIT(E) for non-compliance with notices. The assessee stated that the non-compliance was not deliberate and requested one more opportunity.

What were the issues?

Whether the assessee should be granted a final opportunity to comply with the notices and have their registration application considered on merits.

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 Appellant: Shri Shikhar Gard (virtual appearance)
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 24.06.2025 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.5610/Mum/2026 Sabeel Welfare Foundation

2.

Before us, the learned counsel for the assessee submitted that though notices were issued by the learned CIT(E) during the course of proceedings, the assessee could not furnish the requisite details and comply with the notices within the stipulated time. It was submitted that the non-compliance was neither deliberate nor intentional. The learned counsel, on instructions, gave an undertaking before the Bench that if one more opportunity is granted and the matter is restored to the file of the learned CIT(E), the assessee shall fully cooperate in the proceedings and furnish all the requisite documents, information and explanations as may be called for. 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. Considering the undertaking given by the assessee before us that it shall duly comply with all the notices and furnish the requisite documents, we are of the view that one final opportunity deserves to be granted in the interest of substantial justice so that the assessee’s application may be examined on its merits. Such an approach would advance the cause of justice and enable the competent authority to decide the application after considering all the relevant material.

3 ITA No.5610/Mum/2026 Sabeel Welfare Foundation 4. Accordingly, we set aside the impugned order and restore the matter to the file of the learned CIT(E) with a direction to adjudicate the assessee’s application afresh in accordance with law after affording adequate and effective opportunity of hearing. The assessee shall honour the undertaking given before us and shall extend full cooperation in the proceedings by furnishing all the documents and information as may be required by the learned CIT(E). Needless to mention, in case of any unjustified default on the part of the assessee, the learned CIT(E) shall be at liberty to proceed in accordance with law.

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.5610/Mum/2026 Sabeel Welfare 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

More judgments on Section 12AB

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

Recent GST High Court judgments

Search GST case law →