SARASWATI EDUCATIONAL TRUST ,MUMBAI vs. CIT EXEMPTIONS, MUMBAI

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ITA 4586/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 examine the application afresh after providing a reasonable opportunity of hearing and considering the documents to be submitted by the assessee.

What were the facts?

The assessee trust's application for registration under section 12AB was rejected by the CIT (Exemption) for non-compliance with a notice. The assessee claimed the non-compliance was due to bona fide reasons and sought another opportunity.

What were the issues?

Whether the CIT was justified in rejecting the registration application solely on the ground of non-compliance with a notice without considering the assessee's explanation and allowing a further opportunity.

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 AMIT SHUKLA (J.M): The present appeal has been preferred by the above- named assessee trust against the order dated 13.03.2026 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.4586/Mum/2026 Saraswati Educational Trust

2.

We have heard the rival submissions and perused the material available on record. It is seen from the impugned order that the learned CIT (Exemption) has rejected the assessee’s application on the ground that the assessee failed to comply with the notice dated 30.01.2026 issued during the course of the proceedings and, consequently, did not furnish the requisite documents and particulars required for examining its claim for registration.

3.

Before us, the learned counsel submitted that the assessee could not respond to the aforesaid notice on account of bona fide and genuine circumstances and that the non-compliance was neither deliberate nor intentional. It was further submitted that the assessee is now in a position to furnish all the requisite documents and information and, therefore, prayed that one effective opportunity may be granted so that the application can be examined on its merits.

4.

Having regard to the facts and circumstances of the case, we are of the considered opinion that the interest of justice would be adequately served if the assessee is afforded one more effective opportunity to substantiate its claim before the learned CIT (Exemption). 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

3 ITA No.4586/Mum/2026 Saraswati Educational Trust 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 for by the learned CIT (Exemption), who shall thereafter pass a reasoned and speaking 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/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL 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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