INDIA FIRST FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 5611/MUM/2026Status: DisposedITAT Mumbai10 July 2026AY 2027-284 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the matter to the CIT(Exemption) for fresh consideration. The CIT(Exemption) is directed to decide the fresh application on merits in light of the CBDT circular.

What were the facts?

The assessee's application for approval/renewal under section 80G was rejected. Subsequently, the assessee filed a fresh application, which was within the extended period condoned by a CBDT circular.

What were the issues?

Whether the assessee's fresh application for 80G approval, filed after the initial rejection and within the condoned period, should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 80G

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 18.03.2026 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 was rejected.

2 ITA No.5611/Mum/2026 India First Foundation 2. At the time of hearing, the assessee filed a letter dated 09.07.2026, inter alia, submitting that after rejection of its earlier application for renewal of registration/approval under sections 12A/80G, it has filed a fresh application before the learned CIT(E) on 24.03.2026. It was further submitted that the CBDT, vide Circular No. 6 of 2026, has condoned the delay in filing Form No. 10AB for approval under section 80G up to 31.03.2026. In view of the said circular, it was contended that the fresh application filed by the assessee falls within the extended period and, therefore, deserves to be considered and adjudicated on merits by the learned CIT(E). The learned Departmental Representative did not seriously object to the matter being restored to the file of the learned CIT(E) for fresh consideration in accordance with law.

3.

We have considered the rival submissions and perused the material placed before us. It is an undisputed position that subsequent to rejection of the earlier application, the assessee has filed a fresh application before the learned CIT(E) on 24.03.2026. It is also not in dispute that the CBDT has issued Circular No. 6 of 2026, whereby the delay in filing Form No. 10AB for approval under section 80G has been condoned up to 31.03.2026. Since the assessee’s fresh application has been filed within the period covered by the said circular, we are of the considered opinion that the same

3 ITA No.5611/Mum/2026 India First Foundation deserves to be examined by the learned CIT(E) on its own merits in accordance with law.

4.

Accordingly, in the interest of justice, we set aside the impugned order and restore the matter to the file of the learned CIT(E) with a direction to consider and decide the assessee’s fresh application for approval under section 80G in the light of CBDT Circular No. 6 of 2026 and after affording adequate opportunity of being heard to the assessee. We make it clear 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) 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

Copy of the Order forwarded to : 1. The Appellant

4 ITA No.5611/Mum/2026 India First Foundation 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//

BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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