SHARDABEN BHOGILAL VORA CHARITY TRUST,MUMBAI vs. ITO (EXEMPTIONS) WARD 2(3), MUMBAI

Since both the appeals are inter-connected and pertain to the applications filed by the Assessee for registration u/s 12AB and 1

We first take up ITA No.5357/Mum/2026 as the lead case, which pertains to registration u/s 12AB of the Act. It appears from the impugned order that the application filed by the Assessee was taken into consideration by the Ld. Commissioner, who issued a notice dated 28.12.2025. Since the Assessee failed to comply with the said notice, another notice dated 13.01.2026 was issued, requiring the Assessee to furnish the complete set of documents and details prescribed under Rule 17A(2) of the Income Tax Rules, 1962, on or before 19.01.2026. As no compliance was made within the stipulated period, the Ld. Commissioner rejected the application filed by the Assessee.

Before us, the Ld. Counsel furnished a copy of the written submissions dated 09.02.2026, stated to have been filed before the Ld. Commissioner on 13.02.2026 along with the requisite documents. Admittedly, the stipulated date for furnishing the submissions and documents was 19.01.2026; however, the Assessee furnished the same belatedly on 13.02.2026.

We have given thoughtful consideration to the peculiar facts and circumstances of the case. Though the Assessee failed to comply with the notices within the stipulated period, however, it subsequently furnished the written submissions and requisite documents before the Ld. Commissioner, albeit belatedly. Thus, considering the peculiar facts and circumstances of the case and for a just and proper decision of the case and in the interest of substantial justice, we deem it appropriate to remand the case to the file of the Ld. Commissioner for decision afresh.

Accordingly, the case is remanded to the file of the Ld. Commissioner for decision afresh, suffice to say, by affording a reasonable opportunity of being heard to the Assessee and 2

The Assessee is also directed to furnish the requisite submissions and documents again before the Ld. Commissioner without unnecessary delay and default. The Ld. Commissioner shall thereafter decide the application in accordance with law by passing a speaking order.

Consequently, ITA No.5357/Mum/2026 filed by the Assessee is allowed for statistical purposes.

Since the application for approval u/s 80G of the Act, involved in ITA No.5306/Mum/2026, is consequentially connected with the application for registration u/s 12AB of the Act, the said case is also remanded to the file of the Ld. Commissioner for decision afresh in the same terms as directed hereinabove.

In the result, both the appeals filed by the Assessee are allowed for statistical purposes.