GOVARDHAN CHARITABLE TRUST ,MUMBAI vs. ITO EXEM WARD 1(3), MUMBAI

Per Smt. Beena Pillai, JM: These appeals filed by the assessee are directed against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Mumbai, rejecting the application for registration u/s 12AB of the Act and the application for approval u/s 80G of the Act. Since both appeals arise out of common facts, they were heard together and are disposed of by this consolidated order. 2. Brief facts of the case are as under:- The assessee is a charitable trust registered under section 12A of the Act since 25/09/2001 bearing Registration No. TR/35711. Pursuant to the introduction of the new regime under section 12AB, the assessee filed an application in Form No. 10AB seeking renewal of its registration. The Ld.CIT(E), however, rejected the application vide order dated 12/02/2026 on the ground that no registration prior

2 I.T.A. No. 2664 & 461/Mum/2026 to 01/04/2021 was available on record at the time of disposal of the application. Aggrieved by the said rejection, the assessee is in appeal before this Tribunal. 3. The Ld. AR submitted that the assessee trust has been duly registered under section 12A(a) of the Act since 25/09/2001 and the registration certificate bearing No. TR/35711 was placed on record. He submitted that this fact was specifically disclosed in the application filed in Form No. 10AB. It was contended that the rejection by the Ld.CIT(E) is based on an incorrect factual premise that no prior registration existed, whereas the same was duly available and also enclosed along with the application. The Ld. AR submitted that the rejection is purely on technical grounds without appreciating the material placed on record. 3.1. He, therefore, prayed that the order passed by the Ld.CIT(E) be set aside and the matter be restored for proper verification of the earlier registration and grant of renewal u/s 12AB in accordance with law. 3.2. The Ld. DR relied on the order passed by the Ld.CIT(E) and submitted that the rejection was made on the basis of records available at the time of processing the application. He, however, fairly submitted that in case the assessee is able to substantiate the existence of valid registration under section 12A prior to 01/04/2021, the matter may be restored to the file of the Ld.CIT(E) for verification and fresh adjudication in accordance with law.

3 I.T.A. No. 2664 & 461/Mum/2026 We have perused the submissions advanced by both sides in light of the records placed before this Tribunal. 4. It is observed that the Ld.CIT(E) rejected the application for renewal of registration u/s 12AB on the ground that no prior registration under section 12A existed on record prior to 01/04/2021. However, the assessee has placed on record the certificate of registration granted u/s 12A(a) of the Act dated 25/09/2001 bearing Registration No. TR/35711. It is also evident that the said fact was duly disclosed in the application filed in Form No. 10AB. The rejection by the Ld.CIT(E) appears to have been made on account of non-availability of such record at the time of passing the impugned order, which, in our considered view, constitutes a factual error. 5. Under these circumstances, we are of the view that the matter requires fresh verification at the end of the Ld.CIT(E). Accordingly, we deem it appropriate to set aside the impugned order and remit the issue back to the file of the Ld.CIT(E) for proper verification of the registration granted earlier and to adjudicate the application for renewal u/s 12AB in accordance with law, after providing reasonable opportunity of being heard to the assessee. Accordingly, the issue relating to registration u/s 12AB is restored to the file of the Ld.CIT(E) for de novo adjudication. Since the approval u/s 80G is consequential to the grant of registration u/s 12AB, the same is also restored to the file of the Ld.CIT(E) to be decided afresh in accordance with law.

4 I.T.A. No. 2664 & 461/Mum/2026 In the result, appeals filed by assessee stand allowed for statistical purposes. Order pronounced in the open court on 30/04/2026

Sd/- Sd/- (JAGADISH) (BEENA PILLAI) Accountant Member Judicial Member Mumbai Dated: 30/04/2026 SC Sr. P.S.

Copy of the order forwarded to:

(1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.