39S EDUCATE EMPOWER ENLIGHTEN FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) WARD 2(4), MUMBAI

We have carefully considered the rival submissions and perused the material placed before us. The core issue requiring adjudication is whether the learned CIT (Exemption) was justified in rejecting the assessee’s application for renewal of registration under section 12AB solely on the ground that the assessee had not furnished a copy of the registration certificate granted under the erstwhile regime prior to 01.04.2021. A perusal of the impugned order reveals that the learned CIT (Exemption) has proceeded on the premise that, since the assessee was claiming renewal of a regular registration under section 12AB, it was incumbent upon it to establish that it possessed a valid registration under section 12AA under the old regime. According to the learned CIT (Exemption), in the absence of a copy of such registration certificate, the validity of the registration granted in Form No. 10AC dated 18.01.2022 could not be established and, therefore, the application seeking renewal deserved to be rejected.

At the time of hearing, the learned counsel for the assessee invited our attention to the paper book and submitted that the assessee was admittedly granted registration under section 12AA vide order dated 13.09.2019, a copy whereof has been placed before us at pages 5 to 7 of the paper book. It was submitted that the very basis adopted by the learned CIT

Having examined the material on record, we find considerable force in the submissions advanced on behalf of the assessee. The impugned order itself demonstrates that the learned CIT (Exemption) has not undertaken any examination resulting in an adverse conclusion regarding the objects of the trust, the genuineness of its activities, or its compliance with the statutory conditions governing registration under section 12AB. The entire edifice of the rejection rests upon the assumption that the assessee failed to establish the existence of registration under section 12AA under the old regime. However, once the registration order dated 13.09.2019 granting registration under section 12AA stands produced before us and forms part of the record, the very premise on

In our considered opinion, renewal of registration under section 12AB cannot be denied merely because a particular document was not furnished during the course of proceedings when the substantive fact sought to be established by such document is otherwise demonstrably available on record. The statutory scheme governing registration of charitable institutions is intended to ascertain whether the institution satisfies the conditions prescribed by law and whether its objects and activities continue to justify the grant of registration. Where the foundational requirement of an earlier registration under section 12AA stands established and there is no adverse material regarding the charitable character or genuineness of the institution, rejection of the application solely on account of a procedural deficiency would not advance the object of the provision. More importantly, the learned CIT (Exemption) has not brought on record any material suggesting that the registration granted under section 12AA on 13.09.2019 was either non existent, invalid, withdrawn, or otherwise incapable of forming the basis for continuation of registration under the amended regime.

Accordingly, we set aside the impugned order dated 31.01.2026 passed by the learned CIT (Exemption) and direct him to grant renewal of registration under section 12AB to the assessee in accordance with law. The grounds raised by the assessee are, therefore, allowed.

In the result, the appeal of the assessee stands allowed.