JAIN SAHITYA ACADEMY TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH; MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 2836/Mum/2026 (Assessment Year: 2026-27)

Jain Sahitya Academy Trust Commissioner of Income Tax 10/B,702 Alica Nagar, (Exemptions) Lokhandwala Complex, Akurli vs. 601, 6thFloor,Cumballa Hill, Road, Kandivali East, Mumbai, MTNL TE Building, Pedder Road, Maharashtra, 400010. Dr. Gopalrao Deshmukh Marg, Mumbai, Mumbai, Maharashtra, PAN: AADTJ6817B 400026. (Appellant) (Respondent) For Assessee : Shri Mayur Maradiaa/w Ms. Saiyani Shah For Revenue : Shri Nishant Somaiya (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 :

This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 12.02.2026, wherein the assessee’s application seeking renewal of registration u/s. 12AB of the Income Tax Act, 1961 (‘the Act’) was rejected for the reason that the assessee failed to furnish the requisite existing registration u/s. 12A held by the assessee prior to 01.04.2021.

In this regard, the ld. AR submitted that the assessee has the 2. requisite approval which has been issued by the ld. CIT(E) on

ITA No. 2836/Mum/2026; A.Y. 2026-27 Jain Sahitya Academy Trust 09.02.2021 and a copy thereof has been placed on record before us. It was submitted that the assessee be allowed one more opportunity and the matter may be set aside to the file of ld. CIT(E) to take into consideration the existing approval so granted to the assessee vide order dated 09.02.2021 and decide the matter afresh on merits of the case, after providing opportunity to the assessee.

The ld. DR has been heard, who has not raised any specific 3. objection where the matter is set aside to the file of ld. CIT(E).

After hearing both the parties and considering the material 4. available on record and given the fact that the assessee’s application was rejected primarily for the reason that copy of the existing approval obtained under the erstwhile law was not submitted and given that the assessee has submitted a copy of the said application which is a matter of record, we deem it appropriate to set aside the matter to the file of ld. CIT(E) to take the same into consideration and decide the matter afresh, in accordance with law after providing reasonable opportunity to the assessee.

In the result, the appeal filed by the assessee is allowed for 5. 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

ITA No. 2836/Mum/2026; A.Y. 2026-27 Jain Sahitya Academy Trust

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