CHURCH OF OUR LADY OF DOLOURS,MUMBAI vs. CIT(EXEMPTION)-MUMBAI, MUMBAI

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ITA 4356/MUM/2026Status: DisposedITAT Mumbai23 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(Exemption) and restored the matter for fresh adjudication. The assessee was directed to be given an opportunity to submit its reply online and to cooperate in the proceedings.

What were the facts?

The assessee's application for renewal of registration under Section 12AB was rejected by the CIT(Exemption). The assessee claimed that it did not receive the notice from the CIT(Exemption), thus being deprived of an opportunity to present its case.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard due to non-receipt of notice, and if so, whether the matter should be remanded for fresh consideration.

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 MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 17.06.2026Pronounced: 23.06.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Ld. CIT(Exemption), Mumbai, vide order no. ITBA/EXM/F/EXM45/2025- 26/1086834102(1), dated 04.03.2026, wherein the assessee’s application seeking renewal of registration u/s. 12AB has been rejected.

2.

The primary grievance raised before us is that notice dated 02.01.2026 issued by the ld. CIT(E) was not received by the assessee,

2 ITA No. 4356/Mum/2026 Church of Our Lady of Dolours

consequently it was deprived of an adequate opportunity of 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.

On the notice issued by ld. CIT(E), assessee filed its reply on 08.01.2026. However, the same was filed physically which ought to have been uploaded online. In this regard, ld. Counsel for the assessee prayed that assessee be allowed to resubmit its reply online which is physically placed on record. For this, we direct that assessee be given an opportunity to make its submission online by making appropriate window available to it on the portal of the Department.

4.

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.

5.

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

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and effective opportunity of hearing to the assessee. Assessee is also directed to extend full cooperation in the appellate proceedings.

6.

In the result, the appeal is 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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