GOWD SARASWAT BRAHMAN SABHA REGD KURLA CHEMBUR GHATKOPAR,KURLA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, MUMBAI

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ITA 3214/MUM/2026Status: DisposedITAT Mumbai19 June 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) denied registration based on a misunderstanding of compliance. The assessee had indeed provided the necessary details. Therefore, the matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee's application for registration under Section 12AB was denied by the CIT(E) on the grounds of non-compliance with notices. The assessee contended that all requested details were furnished, but the CIT(E) overlooked them. The Revenue did not object to restoring the issue.

What were the issues?

Whether the CIT(E) correctly denied registration under Section 12AB based on alleged non-compliance, when the assessee claims to have furnished all required information.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Mandar Vaidya
For Respondent: Shri Vijay Kumar Soni, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

ITA No. 3214/Mum./2026 Gowd Saraswat Brahman Sabha (Regd.) Kurla Chembur Ghatkopar, 607, Rang Mantap Shree Balaji Mandir Marg, Kurla (West), ……………. Appellant Mumbai - 400070 PAN : AAATQ2634E v/s

CIT(Exemptions), 601, 6th Floor, Cumballa Hill, MTNL Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, ……………. Respondent Cumballa Hill, Mumbai - 400026

Assessee by : Shri Mandar Vaidya Revenue by : Shri Vijay Kumar Soni, CIT-DR

Date of Hearing – 10/06/2026 Date of Order – 19/06/2026

O R D E R PER CHALLA NAGENDRA PRASAD, J.M. This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”], dated 28.02.2026, in denying registration u/s 12AB of the Act.

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2.

Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(E) denied registration u/s 12AB of the Act in spite of assessee furnishing various replies along with the details called for. Ld. Counsel referring to page 3 of the paper book, submitted that the Ld. CIT(E) issued notice dated 02.01.2026 to the assessee to furnish various details and the assessee complied with the said notice by filing various details, which are placed at pages 5 to 11 of the paper book. Ld. Counsel for the assessee, therefore, submitted that though the assessee has furnished all the relevant details sought by the Ld. CIT(E), the Ld. CIT(E) denied registration observing that the assessee did not comply with the notices issued by him. Ld. Counsel for the assessee requested that the appeal may be restored to the file of the Ld. CIT(E) for considering the replies filed by the assessee and passing an appropriate order, afresh.

3.

Ld. DR has no objection in restoring the issue in appeal to the file of the Ld. CIT(E) for fresh consideration.

4.

We have heard rival contentions and gone through the paper book submitted by the Ld. Counsel for the assessee and the order passed by the Ld. CIT(E) denying renewal of registration to the

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assessee u/s 12AB of the Act. On perusal of the order of the Ld. CIT(E), it is observed that renewal of registration u/s 12AB was denied to the assessee on the sole ground that the assessee did not comply with the notices issued by him. It is observed that the notice dated 02.01.2026, which the Ld. CIT(E) referred to in his order which is placed at page 12 of the paper book, was duly complied with by the assessee by filing necessary details, which are placed at pages 5 to 11 of the paper book. In the circumstances, we deem it appropriate to restore the issue in appeal to the file of the Ld. CIT(E) to consider the replies filed by the assessee and pass an appropriate order, afresh, after providing adequate opportunity of hearing to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 19/06/2026

- Sd/- Sd/- CHALLA NAGENDRA PRASAD MAKARAND VASANT MAHADEOKAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) MUMBAI, DATED: 19/06/2026 Prabhat

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Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai

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