CENTRE FOR DEVELOPMENT INITIATIVES,MUMBAI vs. CIT (EXEMPTIONS), 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. 3857/Mum/2026 (Assessment Year: 2026-27) 2. ITA No. 3858/Mum/2026 (Assessment Year: 2026-27) Centre For CIT (Exemptions) Development Pratistha Bhavan, 3rd & Initiatives Vs. 4th Floors, 101, M. K. 402 Bldg. No.1 Road, Mumbai-400020, Anandham ,Opp. Maharashtra Amboli Railway Cross Andheri (E), Mumbai- 400069, Maharashtra PAN/GIR No. AAATC2540H (Applicant) (Respondent) Assessee by Shri Haridas Bhat, 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 arise from separate orders passed by the learned Commissioner of Income Tax (Exemptions), Mumbai [“CIT(E)”], concerning registration under

2 ITA No. 3857 & 3858/Mum/2026 Centre For Development Initiatives section 12AB of the Income-tax Act, 1961 and approval under section 80G of the Act. 2. In the first appeal, the assessee has challenged the order dated 04.03.2026 passed by the learned CIT(E) in Form No. 10AD, whereby the assessee’s application filed in Form No. 10AB on 27.09.2025 under section 12A(1)(ac)(ii) of the Act, seeking renewal of registration under section 12AB, was rejected. The rejection was principally founded upon the learned CIT(E)’s conclusion that the trust deed did not contain explicit clauses relating to irrevocability and dissolution and that the declaration made by the assessee in Form No. 10AB regarding the existence of an irrevocability clause constituted a specified violation within the meaning of Explanation (g) to section 12AB(4) of the Act. 3. In substance, the assessee has challenged the aforesaid rejection on the ground that the trust deed expressly contained an irrevocability clause in clause 9 and, therefore, the rejection of registration under section 12AB and the invocation of sections 60 to 63 of the Act were not justified. 4. The second appeal arises from a separate order dated 04.03.2026 in Form No.10AD rejecting the assessee’s application for approval under section 80G of the Act. The grievance of the assessee in that appeal is that the application under section 80G was rejected consequentially because its application for registration under section 12AB had earlier been rejected on the alleged absence of an irrevocability clause in the trust deed.

3 ITA No. 3857 & 3858/Mum/2026 Centre For Development Initiatives 5. At the time of hearing, the learned Authorised Representative (AR) placed on record a subsequent order dated 04.04.2026 passed by the learned CIT(E) in Form No. 10AD. By the said order, registration has been granted to the assessee under section 12AB(1)(b) of the Act with Unique Registration Number AAATC2540H27MB01, for the assessment years 2027-28 to 2036-37. 6. In view of the subsequent grant of registration under section 12AB of the Act, the learned AR submitted that the assessee did not wish to pursue the appeal directed against the earlier rejection of registration and sought permission to withdraw the same. The learned Departmental Representative raised no objection. 7. Having regard to the subsequent order granting registration to the assessee under section 12AB(1)(b) of the Act and the statement made by the learned Authorised Representative, the appeal challenging the earlier rejection of registration under section 12AB is dismissed as withdrawn. 8. Insofar as the appeal relating to approval under section 80G of the Act is concerned, we find that the rejection of the assessee’s application was consequential to the earlier rejection of its application for registration under section 12AB of the Act. Since the assessee has subsequently been granted registration under section 12AB(1)(b) of the Act vide order dated 04.04.2026,

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the very basis on which the application under section 80G was rejected no longer survives.

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 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.

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गार्ड फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai