KAKA SAHEB DIXIT TRUST OF SHRI SAI BABA,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI, MUMBAI

PDF · subscribers
ITA 5884/MUM/2026Status: DisposedITAT Mumbai10 July 20263 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 granted one more opportunity to furnish all relevant documents and explanations.

What were the facts?

The assessee's application for registration under section 12AB of the Income-tax Act was rejected by the CIT(E) for non-furnishing of requisite documents. The assessee sought one more opportunity to provide the necessary details.

What were the issues?

Whether the assessee should be granted another opportunity to furnish documents for registration under Section 12AB after the initial rejection due to non-submission.

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 15.05.2026 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.5884/Mum/2026 Kaka Saheb Dixit Trust of Shri Sai Baba 2. Before us, the learned counsel for the assessee submitted that the learned CIT(E) rejected the application on the ground of non-furnishing of the requisite documents during the course of the proceedings. It was submitted that the assessee could not furnish the required details within the stipulated time and, therefore, prayed that one more opportunity may be granted to substantiate its claim. 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 account of non-submission of the requisite documents. In the interest of substantial justice, we are of the considered opinion that the assessee deserves one more effective opportunity to furnish all the relevant documents and explanations before the learned CIT(E), so that the application may be examined on its merits.

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 due and effective opportunity of hearing. The assessee shall extend full cooperation in the proceedings and furnish all the requisite documents and information as may be called for by the learned CIT(E).

3 ITA No.5884/Mum/2026 Kaka Saheb Dixit Trust of Shri Sai Baba

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 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 →