VINOD BIHARI CHARITABLE TRUST,KALBADEVI, MUMBAI vs. CIT (EXEMPTION), MUMBAI, CUMBALLA HILL, MUMBAI

PDF · subscribers
ITA 2779/MUM/2026Status: DisposedITAT Mumbai08 July 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee deserved another opportunity to present the required documentation. Therefore, the matter was remitted back to the CIT(E) for fresh consideration of the applications.

What were the facts?

The assessee, Vinod Bihari Charitable Trust, filed applications seeking registration under Section 12AB(1)(b)(ii) and approval under Section 80G(5) of the Income Tax Act. The applications were rejected by the CIT(E) due to non-compliance with notices issued during the proceedings.

What were the issues?

Whether the rejection of registration and approval applications solely on grounds of non-compliance with notices, without providing a fair opportunity, is justified. The need to ensure principles of natural justice are followed in such proceedings.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI PAWAN SINGH

Hearing: 30.06.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 2779& 2778/Mum/2026 (Assessment Year: 2026-27)

Vinod Bihari Charitable Trust Commissioner of Income Tax Room No. 13, 2nd Floor, 25, (Exemptions) Rajkotwala Trust, Sahajanand vs. Room No. 601, 6thFloor, Marg, 3rd Lane, Bhoiwada Cumballa Hill, MTNL TE Kalbadevi, Mumbai, Building Pedder Road, Dr. Maharashtra, 400002. Gopalrao Deshmukh Marg, Mumbai, Mumbai, Maharashtra, PAN: AADTV8603R 400026. (Appellant) (Respondent) For Assessee : Shri Satyaprakash Singh, CA For Revenue : Shri NishantSomaiya (CIT DR) Date of Hearing : 30.06.2026 Date of Pronouncement : 08.07.2026 O R D E R 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 27.02.2026, rejecting the assessee’s applications seeking registration u/s. 12AB(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961 (‘the Act’).

Heard both the parties and perused the material available on 2. record. We find that the ld. CIT(E) has rejected the application so filed by the assessee on account of non-compliance to the notices so issued during the course of the proceedings. Consequently, the assessee’s application seeking approval u/s. 80G was also rejected. Considering

ITA Nos. 2779& 2778/Mum/2026; A.Y. 2026-27 Vinod Bihari Charitable Trust the principle of natural justice and fair play, we believe that the assessee deserves one more opportunity to put forward the necessary documentation as so called for by the ld. CIT(E) and therefore, the matter is remitted to the file of ld. CIT(E) to consider the applications so filed by the assessee afresh in accordance with the law, after providing reasonable opportunity to the assessee.

In the result, both the appeals of the assessee are allowed for 3. statistical purposes. Order pronounced on 08.07.2026.

Sd/- Sd/- PAWAN SINGH VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 08.07.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, 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 →