SHIVPRERANA MAHILA RAHIWASI SEVA MANDAL,MANKHURD, MUMBAI vs. CIT(E) - MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 3846/Mum/2026 (Assessment Year: 2026-27) 2. ITA No. 3847/Mum/2026 (Assessment Year: 2026-27) Shivprerana Mahila CIT(E) - Mumbai Rahiwasi Seva Mandal Room No. 601, 6th Vs. Niketa Nandkumar Floor, Cumballa Hill, Panchal Room No. 291, Mtnl Building, Peddar P.M.G.P. Colony, Road, Mumbai Building No. 8, Mumbai-400026, Mankhurd, Mumbai, Maharashtra Mumbai-400043, Maharashtra PAN/GIR No. AADTS4059C (Applicant) (Respondent) Assessee by Shri Dinesh Rasiklal, Ld. AR Revenue by Shri Yogesh Kamat, Ld. DR Date of Hearing 25.06.2026 Date of Pronouncement 30.06.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: These two appeals by the assessee are directed against two separate orders, both dated 21.02.2026, passed by the learned Commissioner of Income-tax (Exemptions), Mumbai[hereinafter

2 ITA No. 3846 & 3847/Mum/2026 Shivprerana Mahila Rahiwasi Seva Mandal referred to as "CIT(A)"], rejecting the assessee’s applications for renewal of registration under section 12AB of the Income-tax Act, 1961[hereinafter referred to as "the Act"] and for approval under section 80G(5) of the Act. Since both the appeals arise from the same set of facts and involve interconnected issues, they were heard together and are being disposed of by this consolidated order. 2. Briefly stated, the assessee is a charitable institution. It had filed an application in Form No. 10AB on 30.09.2025 under section 12A(1)(ac)(ii) of the Act seeking renewal of registration under section 12AB. The learned CIT(E), vide order dated 21.02.2026, rejected the application principally on the ground that the trust deed did not contain express clauses relating to irrevocability of the trust and application of its assets upon dissolution. The learned CIT(E) also observed that the assessee had incorrectly stated in Form No. 10AB that its trust deed contained an irrevocability clause. Aggrieved thereby, the assessee preferred ITA No. 3847/Mum/2026. 3. The assessee had also filed a separate application in Form No. 10AB on 30.09.2025 seeking approval under section 80G(5) of the Act. The learned CIT(E), vide order dated 21.02.2026, rejected the said application on the ground that the assessee’s application for registration under section 12AB had already been rejected and, consequently, the condition prescribed under section 80G(5)(i) was not fulfilled. Aggrieved thereby, the assessee preferred ITA No. 3846/Mum/2026.

3 ITA No. 3846 & 3847/Mum/2026 Shivprerana Mahila Rahiwasi Seva Mandal 4. The grounds raised by the assessee, in substance, challenge the rejection of renewal of registration under section 12AB and the consequential rejection of approval under section 80G. The assessee has, inter alia, contended that the absence of express irrevocability and dissolution clauses could not, in the facts of the case, constitute a valid ground for rejection, particularly when the assessee was governed by the Maharashtra Public Trusts Act, 1950. The assessee has also challenged the findings relating to the alleged specified violation and denial of adequate opportunity. 5. At the time of hearing, the learned Authorised Representative (AR) submitted that, pursuant to the subsequent judgment of Hon’ble Jurisdictional High Court in case of Chamber of Tax Consultants[2026] 184 taxmann.com 374 (Bombay), the applications of the assessee have since been approved by the learned CIT(E). In support thereof, the learned AR placed on record copies of the subsequent orders passed in Form No. 10AD, both dated 09.04.2026. 6. From the subsequent orders placed before us, it is seen that the learned CIT(E) has granted registration to the assessee under section 12AB(1)(b) of the Act vide order dated 09.04.2026. The registration bears Unique Registration Number AADTS4059C27MB01 and has been granted for the assessment years 2027-28 to 2036-37.It is further seen that the learned CIT(E), vide another order dated 09.04.2026, has granted approval to the assessee under clause (ii) of the second proviso to section 80G(5) of the Act. The approval bears Unique Registration

4 ITA No. 3846 & 3847/Mum/2026 Shivprerana Mahila Rahiwasi Seva Mandal Number AADTS4059C27MB02 and has been granted for the assessment years 2027-28 to 2031-32. 7. In view of the subsequent grant of registration under section 12AB and approval under section 80G(5), the learned AR submitted that the assessee does not wish to pursue the present appeals and sought permission to withdraw the same. The learned Departmental Representative raised no objection to the withdrawal of the appeals. 8. We have considered the submissions of both sides and perused the material placed on record. Since the assessee has expressly sought withdrawal of both the appeals after the grant of registration under section 12AB and approval under section 80G(5) by the learned CIT(E), and the learned Departmental Representative has raised no objection thereto, the request of the assessee is accepted. Accordingly, both the appeals filed by the assessee are dismissed as withdrawn. 9. In the result, both the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 30.06.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 30/06/2026 Dhananjay, Sr.PS

5 ITA No. 3846 & 3847/Mum/2026 Shivprerana Mahila Rahiwasi Seva Mandal आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंधधत आयकर आयुक्त / The CIT(A) आयकर आयुक्त(अपील) / Concerned CIT 4. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai