PRAJYOT FOUNDATION ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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ITA 2148/MUM/2026Status: DisposedITAT Mumbai20 May 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional evidence and restored the matter to the CIT(Exemptions). The CIT(Exemptions) was directed to consider the previously issued registration certificates and grant registration/renewal under Section 12A and approval under Section 80G.

What were the facts?

The assessee, a charitable trust, applied for renewal of registration under Section 12AB. The CIT(Exemptions) rejected the application as the assessee failed to submit its old registration certificate. The assessee later submitted the old registration certificate as additional evidence.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the application for renewal of registration due to non-submission of old registration certificates, and if additional evidence can be admitted.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12AB,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Ms. Mona Solanki, CA
For Respondent: Shri R.A. Dhyani (CIT DR)
Hearing: 14/05/2026Pronounced: 20/05/2026

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.2148/Mum/2026 (Assessment year: N.A.) ITA No.2149/Mum/2026 (Assessment year: N.A.)

Prajyot Foundation vs CIT(Exemptions), Mumbai Plot No.33, Govt. Industrial Room No.601, 6th floor, Cumballa Estate, Charkop Kandivali (W), Hill MTNL TE Building, Pedder Mumbai-400067 Road, Dr. Gopalrao Deshmukh PAN: AAECP3040N Marg, Mumbai-400026 APPELLANT RESPONDENT Assessee by : Ms. Mona Solanki, CA Revenue by : Shri R.A. Dhyani (CIT DR) Date of hearing : 14/05/2026 Date of pronouncement : 20/05/2026 O R D E R Per Bench: Both the appeals pertain to the same assessee filed against the order of the Ld. Commissioner of Income Tax (Exemptions), Mumbai [for brevity the “Ld. CIT(A)”], orders passed under section 12A and 80G of the Act date of both the orders 12.02.2026.

2 ITA No.2148 and 2149/Mum/2025 Prajyot Foundation 2. The brief facts of the case are that the assessee is a charitable trust and filed the application for regularization registration in Form No.10AC u/sec. 12A (1)(ac)(vi) of the Act. The assessee trust is claiming renewal of regular registration u/sec. 12AB and it was required to substantiate that it was a validly registered u/sec. 12AA of the Act to 01.04.2021 i.e. (in old regime). In this regard the Ld. CIT(E) had issued notice and assessee was asked to submit the registration held under the old regime. But the assessee was unable to submit the said certificate of registration before the Ld. CIT(E). The Ld. CIT(E) has rejected the application of the assessee filed u/sec. 12A of the Act and in consequential the application related to section 80G was also cancelled. Being aggrieved assessee filed an appeals before us.

3.

The Ld. AR contended that the assessee had filed the additional evidence under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 (for brevity, the “Rule”) related to submission of the certificate of registration u/sec. 12AA(1)(b)(i) of the Act. The Ld. AR contended that the assessee has already registered and obtained the registration certificate dated 27.07.2009 but the assessee was unable to submit this before the Ld. CIT(E). The copy of the certificate is duly reproduced as below:

3 ITA No.2148 and 2149/Mum/2025 Prajyot Foundation

4 ITA No.2148 and 2149/Mum/2025 Prajyot Foundation 4. The Ld. DR argued and supported the order passed by the Ld. CIT(E). However, with regard to the additional ground raised by the assessee, the Ld. DR did not raise any objection to the submissions advanced by the Ld. AR.

5.

We heard the rival submissions and considered the documents available on record. The assessee had filed an application before the Ld. CIT(E) for renewal of registration under Section 12A(1)(ac)(ii) of the Act. However, the assessee failed to furnish the registration certificates in compliance with the notice issued by the Ld. CIT(E) dated 25.01.2026 read with Rule 17A(2) of the Income-tax Rules, 1962. The assessee subsequently filed additional evidence under Rule 29 and produced the registration certificates granted under Sections 12AA and 80G of the Act, which were originally issued by the Director of Income Tax (Exemption), Mumbai vide orders dated 27.07.2009 and 30.12.2009 respectively. Accordingly, we admit the additional evidence filed by the assessee. Considering the aforesaid facts, we restore the matter to the file of the Ld. CIT(E) with a direction to consider the registration certificates already issued by the revenue authorities under Sections 12AA and 80G of the Act. Although these certificates were already part of the records of the Income Tax Department, the application of the assessee came to be rejected merely for non-submission of the said certificates before the Ld. CIT(E). Accordingly, the assessee is directed to furnish the aforesaid certificates before the Ld. CIT(E), and the Ld. CIT(E) shall examine the same and, after due verification, grant registration/renewal under Section 12A as well as approval under Section 80G of the Act in accordance with law.

5 ITA No.2148 and 2149/Mum/2025 Prajyot Foundation 6. In the result, the appeal of the assessee bearing ITA No.2148 and 2149/Mum/2026 are allowed for statistical purpose. Order pronounced in the open court on 20th day of May 2026. Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai,िदनांक/Dated: 20/05/2026 SAUMYASr.PS Copy of the Order forwarded to: 1. अपीलाथ�/The Appellant , 2. �ितवादी/ The Respondent. 3. आयकरआयु� CIT 4. िवभागीय�ितिनिध, आय.अपी.अिध., मुंबई/DR, ITAT, Mumbai 5. गाड�फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, MUMBAI

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