SETH HIRACHAND NEMCHAND DIGAMBAR JAIN DHARMASHALA & AROGYA BHUVAN TRUST,MUMBAI vs. ITO EXEM.WARD 2(3), MUMBAI

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ITA 4094/MUM/2026Status: DisposedITAT Mumbai29 June 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the CIT(Exemption)'s order and restoring the matter for fresh adjudication. The CIT(Exemption) was directed to consider the 80G application along with the pending 12A renewal application.

What were the facts?

The assessee trust applied for renewal of registration under Section 80G. The CIT(Exemption) rejected the application because the assessee's Section 12A registration was expiring soon and a separate application for 12A renewal had not been filed.

What were the issues?

Whether an application for renewal of registration under Section 80G can be rejected solely on the ground that the assessee's Section 12A registration is nearing expiry and a separate renewal application for 12A was not filed concurrently.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 23.06.2026Pronounced: 29.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4094/MUM/2026 Assessment Year: 2026-27 Seth Hirachand Nemchand Income Tax Officer Digambar Jain Dharmashala Exemption, Ward - 2(3), & Arogya Bhuvan Trust Mumbai 534, C/O BCMA Ltd, Vs. SVP Road, Opera House, Mumbai - 400007 (PAN: AAATS8044G) (Appellant) (Respondent) Present for: Assessee : Shri Jayesh Dadia, CA Revenue : Smt. Amrita Singh, CIT DR Date of Hearing : 23.06.2026 Date of Pronouncement : 29.06.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of ld. CIT(Exemption), Mumbai, vide order no. ITBA/EXM/F/EXM45/2025- 26/1087390103(1) dated 15/03/2026, wherein assessee’s application seeking renewal of registration u/s. 80G have been rejected.

2.

In the present case, assessee filed an application u/s. 80G(5)(ii) in Form 10AB on 30.09.2025 seeking renewal of approval u/s. 80G. Ld. CIT(E) observed that registration u/s. 12A has been granted with a validity period from Assessment Year 2022-23 to Assessment Year 2026-27, expiring on 31.03.2026. Assessee has not moved its

2 ITA No. 4094/Mum/2026 Seth Hirachand Nemchand Digambar Jain Dharmashala & Arogya Bhuvan Trust AY 2026-27

application in Form-10AB for removal of the said registration u/s. 12A. In view of this fact, he held that since regular registration u/s.12A is valid only till 31.03.2026, the present application before him for renewal u/s. 80G, even if granted, will traverse beyond the validity period of existing 12A registration i.e., 31.03.2026 which violates the section 80G(5)(i). He thus, held that approval u/s.80G cannot be granted for the period when the assessee is not having a regular registration u/s. 12A. He accordingly, held that the said application is not maintainable and thus, rejected it.

3.

Before us, ld. Counsel for the assessee submitted that it is registered with Bombay Public Charitable Trust Act, 1950 as a public charitable trust with registration no. A-953 (BOM), dated 25.03.1953. It is also registered u/s. 12A vide registration no. AAATS8044GE20215. He explained that through an oversight, staff in the office inadvertently filed Form-10AB only for renewal of registration u/s. 80G with a belief that only single form would suffice for renewal of both the registrations, i.e., u/s. 12A and u/s. 80G. When the notice of proceedings u/s. 80G was received, such an inadvertent mistake was realised and appropriate actions were immediately taken for filing of application for renewal of registration u/s. 12A along with petition for condonation of delay in filing the same.

4.

Ld. Counsel brought to the knowledge of the Bench that the application filed in Form-10AB for renewal of registration u/s.12A, filed on 30.01.2026 is pending before the ld. CIT(E) for due consideration. He thus, prayed that the present matter relating to approval u/s. 80G be remitted back to the file of ld. CIT(E) so that both the matters relating

3 ITA No. 4094/Mum/2026 Seth Hirachand Nemchand Digambar Jain Dharmashala & Arogya Bhuvan Trust AY 2026-27

to renewal of registration u/s. 12A and the present matter relating to approval u/s. 80G can be taken up together.

5.

The learned Departmental Representative fairly submitted that she would have no serious objection if the matter is restored to the file of the learned CIT(E) for fresh consideration.

6.

Having considered the rival submissions and the material placed on record, we are of the opinion that the ends of justice would be met if the impugned ex parte order is set aside and the matter is restored to the file of the learned CIT(E) for adjudication afresh in accordance with law. Accordingly, the impugned order of the learned CIT(E) is set aside and the matter is restored to his file with a direction to decide the application on merits and in accordance with law after affording due and effective opportunity of hearing to the assessee, more particularly along with the already pending application before him for granting of registration u/s 12A. The assessee is also directed to extend full cooperation in the said proceedings.

7.

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

Order is pronounced in the open court on 29 June, 2026

Sd/- Sd/- (Amit Shukla) (Girish Agrawal) Judicial Member Accountant Member Dated: 29 June, 2026 MP, Sr.P.S.

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Copy to : 1 The Appellant 2 The Respondent 3 DR, ITAT, Mumbai 4 Guard File 5 CIT BY ORDER,

(Dy./Asstt.Registrar) ITAT, Mumbai Sr. Details Date Initial Designation No. 1. Draft dictated on Sr.PS/PS 2. Draft Placed before author Sr.PS/PS 3. Draft proposed & placed JM/AM before the Second Member 4. Draft discussed/approved JM/AM by Second Member 5. Approved Draft comes to Sr.PS/PS the Sr.PS/PS 6. Order pronouncement on 29.06.2026 Sr.PS/PS 7. File sent to the Bench 29.06.2026 Sr.PS/PS Clerk 8. Date on which the file goes to the Head clerk 9. Date on which file goes to the AR 10. Date of Dispatch of order

5 ITA No. 4094/Mum/2026 Seth Hirachand Nemchand Digambar Jain Dharmashala & Arogya Bhuvan Trust AY 2026-27

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