NATIONAL LIVER FOUNDATION,PEDDER ROAD,MUMBAI vs. CIT (EXEMPTION), MUMBAI, CUMBALLA HILL,MUMBAI

आदेश / O R D E R PER BENCH: These two appeals, being ITA Nos. 3622/Mum/2026 and 3623/Mum/2026, have been preferred by the assessee trust against the separate orders dated 13.02.2026 passed by the learned CIT (Exemption), whereby the applications filed by the assessee for registration under section 12AB and approval under section 80G of the Act came to be rejected.

2 ITA No.3622/Mum/2026 & 3623/Mum/2026 National Liver Foundation 2. At the time of hearing, the learned counsel appearing on behalf of the assessee submitted that the impugned orders have been passed on the premise that the applications filed by the assessee were incomplete and that all the documents and particulars required to accompany the applications had not been furnished before the learned CIT (Exemption). It was submitted that the assessee was not afforded adequate and effective opportunity to furnish the requisite documents and explain the alleged deficiencies pointed out in the applications. Drawing our attention to the sequence of events, the learned counsel submitted that the proceedings culminated in rejection of the applications within a very short span of time and without granting a meaningful opportunity to place the relevant material on record. It was thus pleaded that, in the interest of justice, the matter may be restored to the file of the learned CIT (Exemption), and the assessee be permitted to furnish all documents and evidences necessary for proper adjudication of its applications. The learned Departmental Representative, on the other hand, fairly submitted that he would have no serious objection if the matter is restored to the file of the learned CIT (Exemption) for fresh consideration in accordance with law.

3 ITA No.3622/Mum/2026 & 3623/Mum/2026 National Liver Foundation been rejected on account of any adverse finding regarding the charitable objects of the trust, the genuineness of its activities, or its eligibility under the relevant provisions of the Act, but essentially on the ground that certain documents were not furnished and, therefore, the applications were considered incomplete. In proceedings concerning grant or continuation of registration under section 12AB and approval under section 80G, the consequences flowing from an adverse order are significant and have a direct bearing upon the charitable institution and its future activities. Therefore, where the rejection is founded primarily on alleged deficiencies in documentation, the requirements of fairness and proper administration of justice demand that the applicant institution should be afforded a reasonable and effective opportunity to remove such deficiencies and place all relevant material before the competent authority.

4 ITA No.3622/Mum/2026 & 3623/Mum/2026 National Liver Foundation 80G to the file of the learned CIT (Exemption) for adjudication afresh in accordance with law. The learned CIT (Exemption) shall examine the applications de novo after granting due and effective opportunity of hearing to the assessee and after considering such documents, explanations and evidences as may be furnished before him. The assessee, in turn, is directed to promptly furnish all requisite documents and extend full cooperation so that the proceedings may attain finality expeditiously.

Order pronounced on 24th June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 24 /06/2026 KARUNA, sr.ps

5 ITA No.3622/Mum/2026 & 3623/Mum/2026 National Liver Foundation

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai