MRUTYUNJAYA EDUCATIONAL CULTURAL & PHILOSPHICAL SOCIETY,MUMBAI vs. THE CIT (EXEMPTIONS), MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3593/Mum/2026 (Assessment Year: 2027-28) Mrutyunjaya The CIT Educational Cultural (Exemptions), & Philosphical Vs. Mumbai Society Room No.601, 6th Building No.58, C- Floor, Cumballa Hill, Wing, 1001, Tilak MTNL TE Bldg, Peddar Ganesh CHS Ltd, Tilak Road, Dr. G.D. Marg, Nagar, Chembur, Cumballa Hill Mumbai-400089 Mumbai-400026 PAN/GIR No. AAATM0785A (Applicant) (Respondent) Assessee by Shri Dharmvir D. Yadav, Ld. AR Revenue by Shri Yogesh Kamat, Ld. DR Date of Hearing 23.06.2026 Date of Pronouncement 29.06.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is directed against the order dated 01.03.2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai under the provisions of section 12AB read with section 12A(1)(ac)(ii) of the Income-tax Act, 1961, whereby the application

2 ITA No. 3593/Mum/2026 Mrutyunjaya Educational Cultural & Philosphical Society filed by the assessee in Form No. 10AB seeking renewal of registration under section 12AB came to be rejected.

3 ITA No. 3593/Mum/2026 Mrutyunjaya Educational Cultural & Philosphical Society failed to furnish the requisite details, the learned CIT(Exemptions) held that he was unable to arrive at the satisfaction contemplated under section 12AB(1)(b) of the Act. Consequently, vide order dated 01.03.2026, the application for renewal of registration was rejected, holding that the application stood rejected on account of non-compliance with the terms of the notice issued to the assessee. 5. During the course of hearing, the learned Authorised Representative (AR) invited our attention to the impugned order and submitted that the finding recorded by the learned CIT(Exemptions) regarding non-compliance is factually incorrect. It was submitted that the assessee had duly responded to the notice dated 05.01.2026 by way of an e-mail dated 11.01.2026 addressed to the official e-mail ID of the office of the CIT(Exemptions), Mumbai. The learned AR produced a copy of the said e-mail before us, evidencing that the reply together with the attachment titled "12A(1).pdf" containing the requisite details and documents had been duly forwarded to the department. 6. It was, therefore, submitted that the learned CIT(Exemptions), without taking cognizance of the reply so furnished, proceeded to reject the application solely on the alleged ground of non-compliance without examining the material furnished by the assessee and without adjudicating the application on merits. The learned AR accordingly prayed that the impugned order be set aside and the matter be restored to the file of the learned CIT(Exemptions) for fresh adjudication after

4 ITA No. 3593/Mum/2026 Mrutyunjaya Educational Cultural & Philosphical Society considering the reply and documents already furnished by the assessee. 7. The learned Departmental Representative (DR), fairly, submitted that he has no objection if the matter is restored to the file of the learned CIT(Exemptions) for fresh adjudication after considering the reply and documents stated to have been filed by the assessee. 8. We have heard the rival submissions and perused the material available on record. 9. The sole basis on which the learned CIT(Exemptions) rejected the assessee's application is that the assessee failed to comply with the notice dated 05.01.2026 and consequently the authority could not satisfy himself regarding the requirements prescribed under section 12AB(1)(b) of the Act. 10. However, before us, the assessee has placed on record a copy of the e-mail dated 11.01.2026, addressed to the official e- mail ID of the office of the CIT(Exemptions), Mumbai, which prima facie evidences that a reply together with supporting documents was furnished in response to the notice issued by the department. The grievance of the assessee is that the said reply was not taken into consideration while passing the impugned order. 11. Considering the aforesaid factual position, and particularly in view of the fair stand taken by the learned Departmental

5 ITA No. 3593/Mum/2026 Mrutyunjaya Educational Cultural & Philosphical Society Representative, we are of the considered opinion that the matter deserves to be restored to the file of the learned CIT(Exemptions). The principles of natural justice require that the reply and documents stated to have been furnished by the assessee are duly examined before arriving at any conclusion regarding the grant or refusal of registration under section 12AB of the Act. 12. Accordingly, we set aside the impugned order dated 01.03.2026 passed by the learned Commissioner of Income Tax (Exemptions), Mumbai and restore the matter to his file with a direction to verify the assessee's reply dated 11.01.2026, consider the documents furnished therewith and thereafter adjudicate the assessee's application for renewal of registration under section 12AB afresh, in accordance with law, after affording reasonable opportunity of being heard to the assessee. We make it clear that we have not expressed any opinion on the merits of the assessee's claim and all issues are left open for adjudication by the learned CIT(Exemptions). 13. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.06.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 29/06/2026 Dhananjay, Sr.PS

6 ITA No. 3593/Mum/2026 Mrutyunjaya Educational Cultural & Philosphical Society आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलाथी / The Appellant 1. प्रत्यथी / The Respondent. 2. 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