SHRI BOMBAY HALAI BHATIA MAHAJAN,MUMBAI vs. CIT (EXMPTION), MUMBAI

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ITA 622/MUM/2026Status: DisposedITAT Mumbai15 May 2026AY 2026-202713 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 delay in filing Form 10AB and the incorrect clause selection were procedural defects and not substantive non-compliance. The CIT(E) should not have rejected the application solely on these grounds without examining the trust's objects and genuineness.

What were the facts?

The assessee trust applied for regular approval under Section 80G after obtaining provisional approval. The CIT(E) rejected the application citing delay in filing Form 10AB and incorrect clause selection, despite the trust being an existing charitable institution with a long history of activities.

What were the issues?

Whether rejection of 80G approval for procedural lapses like delay and incorrect form selection is valid for an existing charitable trust. Whether the CIT(E) properly considered CBDT circulars and ITAT precedents regarding procedural defects.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Before: SHRI SAKTIJIT DEY & SHRI PRABHASH SHANKARShri

For Appellant: Shri Manish Trivedi,AR
For Respondent: Ms. Shailja Rai, (CIT DR)
Hearing: 15.04.2026Pronounced: 15.05.2026

आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant

P a g e | 13 ITA No. 622/Mum/2026 A.Y. 2026-27 Shri Bombay Halai Bhatia Mahajan 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.

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