DEWASI SAMAJ SEVA SAMITI NAVI MUMBAI ,MUMBAI vs. EXEMPTION WARD, THANE, THANE

IN THE INCOME TAX APPELLATE TRIBUNAL“D” BENCH: MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA Nos. 1868 and 1739/Mum/2026 (Assessment Year: 2026-27)

Dewasi Samaj Seva Samiti Exemption Ward, Thane Navi Mumbai Quereshi Mansion, Thane, F-1206, 1 Plot Sec 17, vs. Maharashtra, 400602 BhoomiGardeina, KalamboliRaigarh, New Mumbai, Panwel 410218, Raigad, Maharashtra, 410218

PAN: AAETD4032D (Appellant) (Respondent) For Assessee : Ms. Saloni Patkar (Virtually Present) For Revenue : Shri Sandeep Lakra CIT DR. Date of Hearing : 24.06.2026 Date of Pronouncement : 29.06.2026 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 (Exemption) [‘Ld.CIT(E)’], both dated 11.09.2025, wherein, the assessee’s application seeking registration u/s. 12AB(i)(b)(ii) and Section 80G(5) were rejected.

ITA Nos. 1868 & 1739/Mum/2026; A.Y. 2026-27 Dewasi Samaj Seva Samiti Navi Mumbai in filing the present appeal and hence, the delay is hereby condoned and appeals are admitted for adjudication.

Heard both the parties and perused the material available on 3. record. We find that the ld. CIT(E) has rejected the application so filed by the assessee on account of certain discrepancies and non- compliance to the notices so issued during the course of the proceedings and also the fact that the assessee could not produce the trust deed which is essential for asserting the objects and the nature of its activities. Consequently, the assessee’s application seeking approval u/s 80G was also rejected. We believe that the assessee deserves one more opportunity to put forward the necessary documentation as so called for by the ld. CIT(E) to which the ld DR has not raised any specific objection and therefore, considering the principle of natural justice and fair play, 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 4. statistical purposes. Order pronounced in the open court on 29.06.2026

Sd/- Sd/- SIDDHARTHA NAUTIYAL VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

Mumbai, Dated: 29.06.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned

ITA Nos. 1868 & 1739/Mum/2026; A.Y. 2026-27 Dewasi Samaj Seva Samiti Navi Mumbai 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai