GANGOTRI CHARITABLE TRUST,NAVI MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 4276/MUM/2026Status: DisposedITAT Mumbai23 June 20263 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was deprived of a proper hearing and that the ends of justice would be met by setting aside the ex parte order. The matter was restored to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee, Gangotri Charitable Trust, filed applications for renewal of registration under sections 80G(5) and 12AB. The applications were rejected by the CIT(Exemption) without providing an adequate opportunity of being heard.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the renewal applications without affording the assessee a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 17.06.2026Pronounced: 23.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4276 and 4277/MUM/2026 Assessment Year: 2026-27 Gangotri Charitable Trust, The Commissioner of Income H-6 RH-4, Sector 6, Tax (Exemption), Mumbai Vashi, Navi Mumbai - 400703 Vs. Thane, Maharashtra (PAN : AAATG7820Q) (Appellant) (Respondent) Present for: Assessee : Ms. Shruti Singh, CA Revenue : Smt. Amrita Singh, CIT DR Date of Hearing : 17.06.2026 Date of Pronouncement : 23.06.2026 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER:

Both these appeals filed by the assessee are against the orders of Ld. CIT(Exemption), Mumbai, vide order nos. ITBA/EXM/F/EXM45/2025- 26/1086021141(1) and ITBA/EXM/F/EXM45/2025- 26/1086021123(1), both dated 14.02.2026, respectively, wherein assessee’s applications seeking renewal of registration u/s. 80G(5) and 12AB have been rejected.

2.

Assessee has filed an application seeking adjournment which is rejected considering the fact that the impugned orders contested in the present appeals are ex parte. The primary grievance raised before us is that the assessee, was deprived of an adequate opportunity of being

2 ITA Nos. 4276 and 4277/Mum/2026 Gangotri Charitable Trust AY 2026-27

heard and presenting its case before the ld. CIT(E). It has, therefore, been pleaded that in the interest of substantial justice, the matter may be restored to the file of the learned CIT(E) for fresh adjudication on merits after affording due and effective opportunity of hearing.

3.

The learned Departmental Representative fairly submitted that she would have no serious objection if the matter is restored to the file of the learned CIT(E) for fresh consideration.

4.

Having considered the rival submissions and the material placed on record, we are of the opinion that the ends of justice would be met if the impugned ex parte order is set aside and the matter is restored to the file of the learned CIT(E) for adjudication afresh in accordance with law. Accordingly, the impugned order of the learned CIT(E) is set aside and the matter is restored to his file with a direction to decide the application on merits and in accordance with law after affording due and effective opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation in the appellate proceedings.

5.

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

Order is pronounced in the open court on 23 June, 2026

Sd/- Sd/- (Girish Agrawal) (Amit Shukla) Accountant Member Judicial Member Dated: 23 June, 2026 MP, Sr.P.S.

3 ITA Nos. 4276 and 4277/Mum/2026 Gangotri Charitable Trust AY 2026-27

Copy to : 1 The Appellant 2 The Respondent 3 DR, ITAT, Mumbai 4 Guard File 5 CIT BY ORDER,

(Dy./Asstt.Registrar) ITAT, Mumbai

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