ADARSH MANAV SEVA TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 4559/MUM/2026Status: DisposedITAT Mumbai29 June 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT's order and restored the matter to the CIT's file. The assessee was granted one final opportunity to furnish all required documents and information.

What were the facts?

The assessee trust's application for registration under section 12AB was rejected by the CIT (Exemption) for non-compliance with furnishing required documents and particulars. The assessee then appealed this order.

What were the issues?

Whether the rejection of registration under Section 12AB was justified due to non-furnishing of documents, and if an opportunity for fresh submission should be granted.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Respondent: Smt. Amrita Singh, CIT DR
Hearing: 29/06/2026Pronounced: 29/06/2026

आदेश / O R D E R PER GIRISH AGRAWAL (AM): The present appeal has been preferred by the above- named assessee trust against the order dated 31.01.2026 passed by the learned CIT (Exemption), whereby the application filed by the assessee seeking registration under section 12AB of the Income-tax Act has been rejected.

2 ITA No.4559/Mum/2026 Adarsh Manav Seva Trust 2. We have heard the rival submissions and perused the material available on record. From the impugned order, it emerges that the learned CIT (Exemption) rejected the assessee’s application on the premise that despite issuance of notice dated 16.12.2025, requiring the assessee to furnish the documents and particulars prescribed under Rule 17A of the Income-tax Rules, the requisite compliance was not made. The impugned order also enumerates the documents and details which, according to the learned CIT (Exemption), remained unfiled.

3.

Before us, the learned counsel submitted that the assessee is prepared to furnish all the requisite documents and information as may be required and prayed that one effective opportunity be granted so that the application may be examined on its merits. Considering the nature of the deficiencies pointed out in the impugned order, we are of the considered opinion that the ends of justice would be adequately served if the assessee is afforded one final opportunity to place the requisite material on record.

4.

Accordingly, the impugned order is set aside and the matter is restored to the file of the learned CIT (Exemption) with a direction to examine the assessee’s application afresh in accordance with law after affording a reasonable opportunity of hearing. The assessee shall furnish all the

3 ITA No.4559/Mum/2026 Adarsh Manav Seva Trust documents, evidences and other particulars as may be called for by the learned CIT (Exemption), who shall thereafter consider the same objectively and pass a reasoned order in accordance with law.

5.

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

Order pronounced on 29th June, 2026.

Sd/- Sd/- (AMIT SHUKLA) (GIRISH AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 29/06/2026 KARUNA, sr.ps

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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