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

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ITA 2150/MUM/2026Status: DisposedITAT Mumbai14 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the original registration certificate under Section 12AA has been found and produced as additional evidence, the matter should be set aside to the CIT(E) for fresh consideration. The application under Section 80G was also set aside for fresh consideration.

What were the facts?

The assessee's applications for renewal of registration under Section 12AB and 80G(5) were rejected by the CIT(E) because the original registration certificate under Section 12AA could not be produced. The assessee later found the original certificate and requested it be admitted as additional evidence.

What were the issues?

Whether the rejection of renewal applications for Section 12AB and 80G registration was justified solely on the non-production of the original 12AA certificate, and if the newly produced certificate warrants a fresh consideration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “E” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI

BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER

ITA No. Appellant Respondent CIT (Exemptions) Room No. 601, 2147/Mum/2026 Taramani Foundation, 6th Floor, Plot No. 33, Cumballa Hill, Govt. Industrial Estate, MTNL TE Building, Charkop Kandivali (W), Pedder Road, Mumbai-400067. Dr.Gopalrao Deshmukh 2150/Mum/2026 [PAN: AACCT6619F] Marg, Cumballa Hill, Mumbai-400026. For Assessee : Ms. Mona Solanki For Revenue : Shri Ritesh Misra, CIT-DR Date of Hearing : 13-05-2026 Date of Pronouncement : 14-05-2026 O R D E R PER VIKRAM SINGH YADAV, A.M : These two appeals are filed by the assessee against the respective order(s) of the Learned Commissioner of Income Tax (Exemptions)-Mumbai [Ld. CIT(E)] dated 12-02-2026, wherein the assessee’s application seeking renewal of registration u/s. 12AB and 80G(5) of the Income Tax Act, 1961 (‘the Act’) have been rejected.

2.

During the course of hearing, the Ld.AR submitted that the assessee’s application seeking renewal of registration u/s. 12AB of the Act was rejected for the sole reason that the assessee could not produce the original registration certificate u/s. 12AA of the Act obtained under the earlier regime and it was held that in absence of the same, registration

2 ITA Nos. 2147 & 2150/Mum/2026

obtained u/s 12AB in Form 10AC dated 7/04/2022 was held as invalid and renewal thereof was rejected. It was submitted that the original registration u/s 12AA was granted way back in the year 2009 and the assessee was finding it difficult to locate the same in its records. However, the same has since been found and the assessee wishes to place the same on record by way of addition evidence. It was accordingly submitted that the assessee’s additional evidence may be admitted and the matter may be remitted to the file of the Ld.CIT(E) for considering the same and to decide the matter afresh. 3. It was further submitted that consequentially, the assessee’s application u/s. 80G(5) of the Act was also rejected for the reason that the assessee’s application u/s. 12AB of the Act was rejected. It was accordingly submitted that the same may also be set aside to the file of the Ld.CIT(E), to decide the same afresh.

4.

Per contra, the Ld.DR is heard, who has relied on the order passed by the ld CIT(E) and at the same time, did not raise any specific objection where the matter in both the appeals are set aside to the file of the Ld.CIT(E) to decide the matter afresh taking into consideration the original registration.

5.

After hearing both the parties and considering the material available on record, we find that the as far as the original registration u/s. 12AA of the Act is concerned, the same has been issued by the DIT (Exemptions), Mumbai vide his order dt. 27-07-2009, being a part of record, though the assessee could not produce the same before the Ld.CIT(E) earlier and the same has since been produced by way of additional evidence, we deem it appropriate to set aside the matter to the file of the Ld.CIT(E) to consider the same and decide the matter afresh, after providing reasonable opportunity to the assessee.

3 ITA Nos. 2147 & 2150/Mum/2026

6.

Similarly, the matter relating to section 80G of the Act is also set aside to the file of the Ld. CIT(E) to consider the same and decide the matter afresh, after providing reasonable opportunity to the assessee.

7.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 14-05-2026.

Sd/- Sd/- [SANDEEP SINGH KARHAIL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 14-05-2026 TNMM

Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file

By Order

Dy./Asst. Registrar I.T.A.T, Mumbai

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