What did the Tribunal hold?

The Tribunal held that the CIT(Exemptions), Delhi, lacked jurisdiction to entertain the application as the assessee was registered in Mumbai. Consequently, the rejection order was quashed.

The assessee, a society registered in Mumbai, applied for registration under Section 12AB(1)(ac)(ii) of the Income Tax Act. The CIT(Exemptions), Delhi, despite the assessee's Mumbai registration, assumed jurisdiction and rejected the application for non-compliance with a questionnaire.

What were the issues?

The primary issue was whether the CIT(Exemptions), Delhi, had the jurisdiction to process an application for registration when the assessee was registered in Mumbai.

Byculla Synagogue, Mumbai vs CIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

For Appellant: Shri Satya Prakash, CA

For Respondent: Ms. Lalita Kumari, CIT DR

Hearing: 02/07/2026Pronounced: 02/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2707/Del/2026 (Assessment Year: 2026-27) Byculla Synagogue, Vs. CIT(Exemption), Fort Synagogue, 43, Dr. V. B. Delhi Gandhi Marg, Kala Ghoda, Mumbai (Appellant) (Respondent) PAN: AAATB9242K

Assessee by : Shri Satya Prakash, CA Revenue by: Ms. Lalita Kumari, CIT DR Date of Hearing 02/07/2026 Date of pronouncement 02/07/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 2707/Del/2026 for AY 2026-27, arises out of the order of the ld Commissioner of Income Tax (Exemptions), New Delhi [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 02.03.2026 for registration of order u/s 12AB(1)(ac)(ii)of the Income Tax Act, 1961.

The assessee has raised the following grounds of appeal before us:-

“1. On facts and circumstance of the case and in law, the Hon'ble CIT (Exemption) Delhi has erred in rejecting the application for registration of the Appellant under section 12A(1)(ac) (ii) of the Income Tax Act, 1961 2. The order passed by the CIT (Exemption) Delhi is without jurisdiction as the Appellant is having registered office at Mumbai and further is registered under section 12A by CIT (Exemption) Mumbai

ITA No. 2707/Del/2026 Byculla Synagogue

On facts and circumstances of the case and in law even otherwise the required details by CIT (Exemption) Delhi vide 3 questionnaire dated 05.01.2026 was already on the record and hence the rejection of the application in Form 10AB is excessive and unreasonable 4. The Appellant prays to be allowed to add, amend, modify, rectify, DLEETE any grounds of appeal at the time of hearing.”

We have heard the rival submissions and perused the materials available on record. In the instant case, the assessee society is registered in Mumbai having its address at Dr V B Gandhi Road , Kala Ghoda, Mumbai 400001, Maharashtra. It filed its application online in Form No. 10AB on 30.09.2025 seeking registration of its society. Strangely, the CIT(Exemptions) , Delhi assumed jurisdiction over the assessee and issued a questionnaire to furnish certain details / clarifications in support of request for registration u/s 12A(1)(ac)(ii) of the Act, which stood non complied by the assessee. Accordingly, the CIT(Exemptions), Delhi rejected the application in Form 10AB by passing an order in Form No. 10AD on 02.03.2026. Aggrieved, the assessee is in appeal before us.

It is not in dispute that the assessee society is registered in Mumbai and accordingly, the CIT (Exemptions), Delhi cannot assume jurisdiction over the assessee herein. Hence it could be safely concluded that the rejection of registration order passed by the CIT (Exemptions), Delhi deserves to be cancelled and quashed for want of jurisdiction. The assessee is given liberty to approach the competent authority in Mumbai for seeking registration of its society. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

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

ITA No. 2707/Del/2026 Byculla Synagogue

Order pronounced in the open court on 02/07/2026.

-Sd/- -Sd/- (SATBEER SINGH GODARA) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 02/07/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

BYCULLA SYNAGOGUE,MUMBAI vs. CIT (EXEMPTION) DELHI, DELHI

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