KUDALDESHKAR GAUD BRAHMAN SAHAYOG,MUMBAI vs. CIT (EXEMPTIONS), PUNE, PUNE

ITA 2372/MUM/2026Status: DisposedITAT Mumbai22 May 2026AY 2026-275 pages
AI SummaryRemanded

What were the facts?

The assessee applied for registration under sections 12AB and 80G. The CIT(E) rejected the application because the assessee failed to obtain prior or post-facto permission from the Charity Commissioner for a loan transaction, which is a requirement under the Maharashtra Public Trusts Act.

What did the Tribunal hold?

The Tribunal held that the failure to obtain prior permission from the Charity Commissioner is a procedural lapse, not a substantial breach, especially since the assessee has since applied for post-facto approval. The matter was set aside to the CIT(E) for fresh consideration.

What were the issues?

Whether the failure to obtain prior permission from the Charity Commissioner for a loan transaction is a fatal flaw for obtaining registration under Section 12AB and 80G of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 36A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH: MUMBAI

Hearing: 19.05.2026Pronounced: 22.05.2026

PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the Assessee against the respective orders of the Learned Commissioner of Income Tax (Exemption), Pune [‘Ld.CIT(E)’], dated rejecting the assessee’s application seeking registration u/s. 12AB(I)(b)(ii) and u/s. 80G of the Income Tax Act, 1961 (‘the Act’).

ITA No. 2426 & 2372/Mum/2026; A.Y. 2026-27 Kudaldeshkar Gaud Brahman Sahayog

2.

During the course of hearing, the ld. AR submitted that the assessee moved its application seeking registration in Form 10AB on 03.05.2025, thereafter, in response to the notices, neces

The order continues below.

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