WALCHAND CHARITABLE TRUST,MUMBAI vs. ITO EXEM. WARD 2(4), MUMBAI, MUMBAI

In the present case assessee has 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 application in Form-10AB for renewal of the said registration

Before us, ld. Counsel for the assessee submitted that through an oversight, staff in the office of the assessee 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.

Ld. Counsel brought to the knowledge of the Bench that the application filed in Form-10AB for renewal of registration u/s.12A, 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 to renewal of registration u/s. 12A and the present matter relating to approval u/s. 80G can be taken up together.

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.

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 appellate proceedings.

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