R.B. GUPTA CHARITY TRUST,MUMBAI vs. ITI EXEM, WARD 2(2), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRISAKTIJIT DEY, VICE PRESIDENT& SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3707/Mum/2026 (Assessment Year: 2025-26) R. B. Gupta Charity ITO ExemWard 2(2) Trust Income Tax Appellate 113, Adhyaru Vs. Tribunal, Mumbai – Industrial E Sunmill 400 020 Compound Lower, Mumbai-400 013 PAN/GIR No. AAATR3181R (Applicant) (Respondent) Assessee by Ms. Tisha Bagh, Ld. AR Revenue by Shri Yogesh Kamat, Ld. DR Date of Hearing 23.06.2026 Date of Pronouncement 09.07.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal has been filed by the assessee against the order dated 01.03.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai [hereinafter referred to as "the CIT(E)"], in Form No. 10AD, rejecting the assessee’s application filed in Form No. 10AB seeking renewal of approval under section 80G of the Income-tax Act, 1961[hereinafter referred to as "the Act"].

2 ITA No. 3707/Mum/2026 R. B. Gupta Charity Trust 2. The assessee has raised the following grounds of appeal:

3 ITA No. 3707/Mum/2026 R. B. Gupta Charity Trust been rejected, the learned CIT(E) held that the assessee failed to fulfil the said condition and, accordingly, rejected the application for approval under section 80G. 4. At the time of hearing of the present appeal on 23.06.2026, the learned Authorised Representative submitted that the issue involved in the present appeal is consequential to the issue involved in the assessee’s appeal against rejection of registration under section 12AB of the Act. It was submitted that the assessee’s appeal against rejection of registration under section 12AB was also heard on the same day before the D Bench of the Tribunal, and it was indicated that the said matter was being restored to the file of the learned CIT(E) for fresh adjudication. The learned AR therefore submitted that the outcome of the present appeal would depend upon the outcome of the appeal against rejection of registration under section 12AB. 5. The learned AR further submitted that the only basis on which the learned CIT(E) rejected the assessee’s application under section 80G was the rejection of the assessee’s application for registration under section 12AB. Therefore, once the matter relating to registration under section 12AB is restored to the file of the learned CIT(E), the consequential issue relating to approval under section 80G also deserves to be restored to the file of the learned CIT(E). The learned AR submitted that the assessee shall extend full cooperation and furnish such documents, details and explanations as may be called for by the learned CIT(E) in the set- aside proceedings.

4 ITA No. 3707/Mum/2026 R. B. Gupta Charity Trust 6. The learned Departmental Representative relied upon the order passed by the learned CIT(E). However, he fairly submitted that if the appeal relating to registration under section 12AB has been restored to the file of the learned CIT(E), the present appeal, being consequential in nature, may also be restored to the file of the learned CIT(E) for fresh adjudication in accordance with law. 7. We have heard the rival submissions and perused the material available on record. We find that the assessee’s application for approval under section 80G has been rejected by the learned CIT(E) solely for the reason that the assessee’s application for registration under section 12AB had been rejected. No independent adverse finding has been recorded by the learned CIT(E) on the objects or activities of the assessee for the purpose of section 80G, except holding that in view of rejection of registration under section 12AB, the application for approval under section 80G became untenable. 8. We further find that the assessee’s appeal against rejection of registration under section 12AB of the Act, being ITA No. 3476/Mum/2026, was heard on 23.06.2026 by the D Bench of the Tribunal, and vide order pronounced on 29.06.2026, the Bench has set aside the order passed by the learned CIT(E) and restored the matter to his file for de novo adjudication. The Bench has also directed the assessee to extend full cooperation and furnish such documents and information as may be called for by the learned CIT(E), while clarifying that no opinion has been

5 ITA No. 3707/Mum/2026 R. B. Gupta Charity Trust expressed on the merits of the claim and all issues have been left open for fresh adjudication. 9. In view of the above factual position, the very foundation on which the impugned order under section 80G rests does not survive for the present, as the issue of registration under section 12AB has already been restored to the file of the learned CIT(E) for fresh adjudication. Since approval under section 80G is consequential to, and dependent upon, the outcome of the proceedings relating to registration under section 12AB, the present matter also requires to be restored to the file of the learned CIT(E). 10. Accordingly, in the interest of justice, we set aside the impugned order dated 01.03.2026 passed by the learned CIT(E), Mumbai, rejecting the assessee’s application for approval under section 80G of the Act, and restore the matter to his file for de novo adjudication in accordance with law. The learned CIT(E) shall decide the assessee’s application under section 80G afresh, after considering the outcome of the proceedings under section 12AB and after granting reasonable opportunity of being heard to the assessee. 11. The assessee is directed to extend full cooperation and furnish all documents, details and explanations as may be called for by the learned CIT(E). We make it clear that we have not expressed any opinion on the merits of the assessee’s claim for approval under section 80G, and all issues are left open for adjudication afresh.

6 ITA No. 3707/Mum/2026 R. B. Gupta Charity Trust 12. In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 09.07.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 09/07/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. संबंधधत आयकर आयुक्त / The CIT(A) 3. आयकर आयुक्त(अपील) / Concerned CIT 4. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई/ DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशानुसार/BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai