ADARSHA VIDYALAYA ALUMNI CHEMBUR ASSOCIATION,CHEMBUR vs. CIT (EXEMPTIONS), MUMBAI

PDF · subscribers
ITA 3439/MUM/2026Status: DisposedITAT Mumbai22 June 2026AY 2027-284 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the issue of 12A/12AB registration was already set aside and restored to the CIT(E) in the assessee's own case. Therefore, the 80G application also needs fresh adjudication by the CIT(E) after the 12A/12AB issue is decided.

What were the facts?

The assessee's application for registration under Section 80G of the Income Tax Act was rejected by the CIT(E). This rejection was linked to the issue of the assessee's registration under Section 12A/12AB.

What were the issues?

Whether the rejection of an application for 80G registration is valid when it is intrinsically connected to the pending adjudication of 12A/12AB registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE BEENA PILLAI & HON’BLE JAGADISH

For Respondent: Shri Manoj Kumar (CIT-DR)
Pronounced: 22/06/2026

आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal filed by assessee is directed against the order passed by Ld. Commissioner of Income Tax (Exemptions), [hereinafter referred to as “Ld.CIT(E)”] dated 14/02/2026 on the following grounds of appeal:- “1. In the facts and circumstances of the case and in law the Id. Commissioner of Income-tax (Exemption) has erred in rejecting the application for registration u/ s 80G of the of the Income-tax Act, 1961 on the ground of non-availability of regular registration.”

2.

The sole grievance of the assessee in the present appeal is against the rejection of its application seeking approval u/s 80G of the Act.

We have perused the submissions advanced by both sides in light of the record placed before us.

3.

We find from the record that the rejection of the application u/s 80G is intrinsically connected with the issue relating to registration u/s 12A/12AB of the Act. We further note that in the assessee's own case, the coordinate bench of the Tribunal in ITA NO. 7567/Mum/2025 vide order dated 18/03/2025, while dealing with the issue of registration u/s 12A/12AB, has already set aside the impugned order and restored the matter to the file of the Ld. CIT(E) for fresh adjudication on merits.

3.1. Since the eligibility of the assessee for approval u/s 80G is dependent upon and consequential to the adjudication of the issue relating to registration u/s 12A/12AB, we are of the considered opinion that the present issue also requires reconsideration by the Ld. CIT(E). Once the matter concerning registration is pending fresh adjudication before the Ld. CIT(E), it would be appropriate that the application seeking approval u/s 80G is also examined afresh in the light of the outcome of the proceedings relating to registration.

3.2. Accordingly, following the order of the Coordinate Bench in the assessee's own case (supra) restoring the issue of registration u/s 12A/12AB to the file of the Ld. CIT(E), we set aside the impugned order passed u/s 80G and restore the matter to the file of the Ld. CIT(E) for fresh adjudication in accordance with law after deciding the issue relating to registration and after affording adequate opportunity of hearing to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 22/06/2026.

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai Dated: 22/06/2026 SC, Sr. P.S.

Copy to: ADARSHA VIDYALAYA ALUMNI CHEMBUR ASSOCIATION, BUILDING NO 43/1487 ,CHEMBUR H.O 1 MUMBAI, MUMBAI-400071, MAHARASHTRA

CIT (EXEMPTIONS), ROOM NO 601, 6TH FLOOR, CUMBALLA 2 HILL MTNL, MUMBAI,, MUMBAI-400026, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →