RAMCHANDRA LALJI TRUST ,MUMBAI vs. CIT EXEMPTIONS, MUMBAI

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ITA 4563/MUM/2026Status: DisposedITAT Mumbai29 June 2026AY 2026-273 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 CIT was directed to re-examine the application on its merits after affording the assessee an opportunity to submit all required documents and evidence.

What were the facts?

The assessee trust applied for registration under section 12AB of the Income-tax Act. The CIT (Exemption) rejected the application because the assessee failed to comply with a notice and furnish required documents.

What were the issues?

Whether the CIT (Exemption) was justified in rejecting the application for registration under Section 12AB without affording a proper opportunity to the assessee to furnish the required documents.

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

आदेश / O R D E R PER GIRISH AGRAWAL (A.M): The present appeal has been preferred by the above- named assessee trust against the order dated 01.03.2026 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.4563/Mum/2026 Ramchandra Lalji Trust 2. We have heard the rival submissions and perused the material available on record. From the impugned order, it is seen that the learned CIT (Exemption) has rejected the assessee’s application on the ground that the assessee failed to comply with the notice dated 08.01.2026 and, consequently, did not furnish the documents and particulars called for during the course of the proceedings.

3.

Before us, the learned counsel submitted that the assessee is ready and willing to furnish all the requisite documents and details as may be required by the learned CIT (Exemption) and prayed that one effective opportunity may be granted to enable the assessee to substantiate its claim for registration. Considering the nature of the deficiency noted in the impugned order, we are of the considered view that the matter deserves to be restored to the file of the learned CIT (Exemption) so that the application can be examined on its merits after taking into consideration the material that may be furnished by the assessee.

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 documents, evidences and other particulars as may be called

3 ITA No.4563/Mum/2026 Ramchandra Lalji Trust for by the learned CIT (Exemption), who shall thereafter 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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