SHRI BHAVODADHI TARAK SHWETAMBER MURTIPUJAK TAPAGACHH JAIN RELIGIOUS TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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ITA 2158/MUM/2026Status: DisposedITAT Mumbai05 June 20263 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative expressed a desire to withdraw the appeal as the trust was no longer aggrieved. The Revenue did not object to this request.

What were the facts?

The assessee trust filed an appeal against the rejection of its application for registration under Section 12AB. The rejection was based on a belated filing of the application and the CIT(E)'s finding that the cause for delay was not reasonable.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application for belated filing and whether the cause for delay was reasonable.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Before: SHRI AMIT SHUKLA & SHRI PRABHASH SHANKARShri Dr.Gopalrao Deshmukh Marg,

For Appellant: Shri Ambiya Sheikh,AR
For Respondent: Shri Ganesh Sudhakar Bare, CIT DR
Hearing: 13.05.2026Pronounced: 05.06.2026

आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :- The present appeal emanating from the order dated 24.12.2025 is preferred by the assessee against the order passed by the Learned Commissioner of Income-tax (Exemption [hereinafter referred to as “CIT(E)”.

2.

The assessee filed the instant appeal against the order by the ld.CIT(E),contesting the rejection of its application for registration u/s 12AB of the Act, claiming that the action of the CIT(E) is contrary to the 'specified

ITA No. 2158/Mum/2026; Bhavodadhi-TarakShwetamberMurtipujakTapagachh violation' provided under the Explanation to section 12AB(4) of the Act and he also erred rejecting it on the ground that the application for registration made u/s 12A (1) (ac) (iii) was filed belatedly and, the cause submitted by the assessee for the delay in filing the application was not “reasonable cause”. 3.It may be stated here at the outset that when the case was called up for hearing by the Bench, the ld.AR expressed the desire to withdraw the instant appeal on the ground that the assessee Trust was no longer aggrieved. The ld.DR did not object to the request. 4. Having gone through the facts of the case, we agree to her proposal for withdrawal of the appeal. Accordingly, the appeal having been rendered infructuous and stands dismissed. Order pronounced in the open court on 05/06/2026.

Sd/- Sd/- AMIT SHUKLA PRABHASH SHANKAR (न्याययक सदस्य /JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER)

Place: म ुंबई/Mumbai ददनाुंक /Date 05.06.2026 Soumili Das / PS

आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.

ITA No. 2158/Mum/2026; Bhavodadhi-TarakShwetamberMurtipujakTapagachh सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अविकरण

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