SEKHSARIA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME-TAX - EXEMPTIONS, MUMBAI

ITA 2654/MUM/2026Status: DisposedITAT Mumbai08 July 20262 pages

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Income Tax Appellate Tribunal, “F” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI PAWAN SINGH

Hearing: 02.07.2026Pronounced: 08.07.2026

PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the Assessee against the respective orders of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 6/02/2026 wherein the assessee’s application seeking renewal of registration u/s. 12AB of the Income Tax Act, 1961 (‘the Act’) were rejected on the ground of non-inclusion of dissolution clause in trust deed/MOA and specific violation as per Explanation (g) to section 12AB(4) of the Act and consequentially,

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