AWADH MUSLIM EDUCATIONAL AND WELFARE SOCIETY,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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ITA 4280/MUM/2026Status: DisposedITAT Mumbai23 June 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the assessee was deprived of a proper hearing and set aside the ex parte order. The matter was restored to the CIT(E) for fresh adjudication after providing an effective opportunity to the assessee.

What were the facts?

The assessee's applications for renewal of registration under Section 12AB and 80G(5) were rejected by the CIT(Exemption). The assessee contended that it was not given an adequate opportunity to be heard.

What were the issues?

Whether the assessee was denied a fair opportunity of hearing before the rejection of its registration applications. Whether the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

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. 4280 and 4281/MUM/2026 Assessment Year: 2026-27 Awadh Muslim Educational The Commissioner of Income and Welfare Society Tax (Exemption), Mumbai 109, Embassy, Nariman Point, Mumbai – 400021 Vs. Maharashtra (PAN : AAETA2618Q) (Appellant) (Respondent) Present for: Assessee : Shri Prateek Jain Revenue : Smt. Amrita Singh, CIT DR Date of Hearing : 17.06.2026 Date of Pronouncement : 23.06.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT 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- 26/1087937271(1) and ITBA/EXM/F/EXM45/2025- 26/1087937445(1), both dated 26.03.2026, respectively, wherein assessee’s applications seeking renewal of registration u/s. 12AB and 80G(5) have been rejected.

2.

The primary grievance raised before us is that the assessee, was deprived of an adequate opportunity of being 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.

2 ITA Nos. 4280 and 4281/Mum/2026 Awadh Muslim Educational and Welfare Society AY 2026-27

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