H VISRAM FOUNDATION TRUST,MUMBAI vs. CIT EXEMPTIONS, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3926/Mum/2026 (Assessment Year: 2027-28) H. Visram Foundation CIT(Exemptions) Trust Room no. 601, 6th Vs. 23A Yusuf Building, 49 Floor, MTNL Building, Veer Nariman Point, Cumballa Hill, Mumbai-400 023 Mumbai - 400026 PAN/GIR No. AAATH0397R (Applicant) (Respondent) Assessee by Ms. Bhakti Mehta, Ld. AR Revenue by Shri Yogesh Kamat, Ld. DR Date of Hearing 25.06.2026 Date of Pronouncement 03.07.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal by the assessee is directed against the order dated 04.03.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai [hereinafter referred to as "CIT(E)"], in Form No. 10AD, whereby the application filed by the assessee in Form No. 10AB under section 12A(1)(ac)(ii) of the Income-tax Act, 1961[hereinafter referred to as "the Act"], seeking renewal of

2 ITA No. 3926/Mum/2026 H. Visram Foundation Trust registration under section 12AB of the Act, was rejected under section 12AB(1)(b) of the Act.

3 ITA No. 3926/Mum/2026 H. Visram Foundation Trust applicable laws. The application was consequently rejected by the impugned order dated 04.03.2026 on the ground of non- compliance with the notice. 5. Before us, the learned Authorised Representative(AR) reiterated the facts of the case and submitted that only one notice had been issued by the learned CIT(E), which, due to inadvertence, could not be attended to by the assessee. It was submitted that the learned CIT(E) rejected the application merely on account of the non-response, without examining the objects and activities of the assessee-trust, which were charitable in nature. The learned AR contended that the application had not been adjudicated on the merits of the assessee’s eligibility for registration under section 12AB of the Act. He, therefore, prayed that the matter be restored to the file of the learned CIT(E) for fresh adjudication after granting the assessee an adequate opportunity of being heard. 6. The learned Departmental Representative relied upon the impugned order passed by the learned CIT(E). He, however, did not raise any objection to the matter being restored to the file of the learned CIT(E) for fresh adjudication. 7. We have heard the rival submissions and perused the material available on record. It is evident from the impugned order that the assessee’s application was rejected principally on account of non-compliance with the notice dated 02.01.2026. The learned CIT(E) did not examine the objects and activities of the

4 ITA No. 3926/Mum/2026 H. Visram Foundation Trust assessee-trust on merits, as the relevant documents and details were not available before him. 8. The learned AR has explained that the notice issued by the learned CIT(E) could not be attended to due to inadvertence. It is also an admitted position that only one notice had been issued before the application was rejected. The learned Departmental Representative has not objected to restoration of the matter. 9. Considering the facts and circumstances of the case and in the interest of substantial justice, we deem it appropriate to set aside the impugned order dated 04.03.2026 and restore the application to the file of the learned CIT(E) for fresh adjudication. The learned CIT(E) shall examine the objects and activities of the assessee-trust, the genuineness of its activities and its eligibility for registration under section 12AB of the Act, in accordance with law, after granting the assessee a reasonable opportunity of being heard. 10. The assessee is directed to furnish all the documents, information and explanations that may be called for by the learned CIT(E) and to extend due cooperation in the proceedings. We make it clear that we have not expressed any opinion on the merits of the assessee’s application, and all issues are left open for examination by the learned CIT(E). 11. In the result, the appeal filed by the assessee is allowed for statistical purposes.

5 ITA No. 3926/Mum/2026 H. Visram Foundation Trust Order pronounced in the open court on 03.07.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 03/07/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंधधत आयकर आयुक्त / The CIT(A) 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