JAI MAA SHEETALA CHARITABLE TRUST,MUMBAI vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), MUMBAI, MUMBAI

PDF · subscribers
ITA 4418/MUM/2026Status: DisposedITAT Mumbai25 June 2026AY 2026-273 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was deprived of a proper hearing and that the ends of justice would be met by setting aside the ex parte order. The matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee, Jai Maa Sheetala Charitable Trust, appealed against orders passed by the CIT(E) under sections 12AB(1)(b)(ii) and 80G of the Income-tax Act. The primary grievance was the lack of an adequate opportunity to be heard.

What were the issues?

Whether the assessee was provided with an adequate opportunity of being heard by the CIT(E) before passing the impugned order.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE SHRI AMIT SHUKLA & HON’BLE SHRI GIRISH AGRAWAL

For Respondent: Smt. Amrita Singh, CIT DR
Pronounced: 25.06.2026

INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: E BEFORE HON’BLE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 4417 and 4418/MUM/2026 िनधा�रण वष�/Assmt. Year: 2026-2027 Jai Maa Sheetala Charitable Trust Room No.2/3, Shukla Chawl, Commissioner Of Income-Tax Babu Cyclewa, Aarey Road, (Exemptions) Vs. Goregaon East,Mumbai – 400063 Maharashtra (अपीलाथ� Appellant) (��थ� Respondent) Permanent Account Number of AABTJ4981A Assessee: िनधा�रती �ारा/Assessee represented by: None राज� व �ारा/Revenue represented by: Smt. Amrita Singh, CIT DR

सुनवाई की तारीख / Date of conclusion of hearing: 23.06.2026 घोषणा की तारीख / Date of pronouncement: 25.06.2026 आदेश / ORDER PER BENCH: These two appeals filed by the assessee are arising out of the orders of ld. Commissioner of Income-tax (Exemptions), Mumbai [CIT(E)] vide order nos. ITBA/EXM/F/EXM45/2025- 26/1086773867(1) and ITBA/EXM/F/EXM45/2025- 26/1086773912(1) both, dated 02.03.2026 u/s. 12AB(1)(b)(ii) and 80G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA Nos. 4417 and 4418/Mum/2026 Jai Maa Sheetala Charitable Trust Assessment Year 2026-27

2.

The primary grievance raised before us is that the assessee, was deprived of an adequate opportunity of being heard and presenting its case before the ld. CIT(E). It has, therefore, been pleaded that in the interest of substantial justice, the matter may be restored to the file of the learned CIT(E) for fresh adjudication on merits after affording due and effective opportunity of hearing.

3.

The learned Departmental Representative fairly submitted that she would have no serious objection if the matter is restored to the file of the learned CIT(E) for fresh consideration.

4.

Having considered the rival submissions and the material placed on record, we are of the opinion that the ends of justice would be met if the impugned ex parte order is set aside and the matter is restored to the file of the learned CIT(E) for adjudication afresh in accordance with law. Accordingly, the impugned order of the learned CIT(E) is set aside and the matter is restored to his file with a direction to decide the application on merits and in accordance with law after affording due and effective opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation in the appellate proceedings.

5.

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

Order is pronounced in the open court on 25 June, 2026

Sd/- Sd/- (Amit Shukla) (Girish Agrawal) Judicial Member Accountant Member Dated: 25 June, 2026 MP, Sr.P.S.

ITA Nos. 4417 and 4418/Mum/2026 Jai Maa Sheetala Charitable Trust Assessment Year 2026-27

Copy to: 1 The Appellant 2 The Respondent 3 DR, ITAT, Mumbai 4 Guard File 5 CIT BY ORDER,

(Dy./Asstt.Registrar) ITAT, Mumbai

More judgments on Section 12AB(1)(b)(ii)

All 150 judgments and leading authorities on Section 12AB(1)(b)(ii) →

Recent GST High Court judgments

Search GST case law →