SHREE SRIYADEVI MATHESHWARI CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

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ITA 1691/MUM/2026Status: DisposedITAT Mumbai20 May 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the order of the CIT(E). The matter was remanded back for fresh adjudication after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's application for registration under Section 80G of the Income Tax Act was rejected by the CIT(E) for non-compliance. The assessee claimed this was due to a mistake where submissions for the 80G application were inadvertently filed in response to notices for a separate 12AB application.

What were the issues?

Whether the rejection of the 80G registration application for non-compliance was justified, given the assessee's explanation of a procedural error.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

Hearing: 18.05.2026Pronounced: 20.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1691/Mum/2026 (Assessment Year: 2025-26)

Shree Sriyadevi Matheshwari Commissioner of Income Tax Charitable Trust (Exemptions) Ward 2(3) Aman House N., Room No. 13, vs. Aaykar Bhavan, Mumbai – 2nd Floor, 3rdKhumbharwada, 400020. Mumbai – 400004. PAN: AAXTS6886P (Appellant) (Respondent) For Assessee : Ms. Pooja M. Chhawachharia, CA For Revenue : Shri RiteshMisra(CIT-DR) Date of Hearing : 18.05.2026 Date of Pronouncement : 20.05.2026 O R D E R PER VIKRAM SINGH YADAV, A.M: This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Exemptions), Mumbai [‘Ld.CIT(E)’], dated 19.11.2025, pertaining to Assessment Year (AY) 2025-26, wherein he has rejected the assessee’s application seeking registration u/s. 80G of the Income Tax Act, 1961 (‘the Act’).

2.

At the outset, it is noted that there is a delay of 17 days in filing the appeal as pointed out by the Registry. After hearing both the parties and perusing the material placed on record, we find that there was reasonable cause for the delay in filing the present appeal and hence, the delay is hereby condoned and appeal is admitted for adjudication.

ITA No. 1691/Mum/2026; A.Y. 2025-26 Shree Sriyadevi Matheshwari Charitable Trust

3.

During the course of hearing, the ld. AR submitted that the assessee has moved an application in requisite Form 10AB on 19.05.2025. Thereafter, notices were issued calling for the necessary information and documentation. It was submitted that separately, the assessee’s application seeking registration u/s. 12AB of the Act was also under adjudication by the ld. CIT(E) and as a result, by mistake, all the submissions in respect of applications u/s 12AB as well as 80G were filed online while responding to the notices issued in the context of assessee’s application under 12AB of the Act and as a result, the notices under the present application have remained non-complied with and which has resulted in rejection of the assessee’s application for non-compliance. It was submitted that the assessee be allowed one more opportunity and the matter be set aside to the file of ld. CIT(E) to take into consideration the submissions so filed and to decide the matter afresh after providing necessary opportunity to the assessee.

4.

The ld. DR has been heard, who has not raised any specific objection, where the matter is set aside to the file of ld. CIT(E).

5.

After hearing both the parties and considering the material available on record and specially in the light of the limited prayer raised by the ld. AR on behalf of the assessee, the matter is set aside to the file of ld. CIT(E) to decide the same afresh in accordance with law, after providing reasonable opportunity of hearing to the assessee.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 20.05.2026

Sd/- Sd/- SANDEEP SINGH KARHAIL VIKRAM SINGH YADAV (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)

ITA No. 1691/Mum/2026; A.Y. 2025-26 Shree Sriyadevi Matheshwari Charitable Trust

Mumbai, Dated: 20.05.2026 Karishma J. Pawar, SR. PS

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

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