M/S. EAGL LIVELIHOOD FOUNDATION,MUMBAI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

Assessee has raised the following grounds of appeal: 1. On the facts and circumstances of the case and in [aw, the Ld. CIT(Exmp.) erred in rejecting the application filed seeking renewal of registration u/s. 12AB of the lncome Tax Act, 1961. 2. On the facts and circumstances of the case and in [aw, the Ld. CIT(Exmp.) erred in rejecting the application filed seeking renewal of registration u/s.12AB of the lncome Tax Act, 1961 on the ground that the activities of the trust are non-genuine 3. On the facts and in the circumstances of the case and in [aw, the Ld. CIT (Exmp.) erred in rejecting the Appellant's application without granting any opportunity of being heard, if the details on record were not clear, thus, violating principles s of natural justice 4. On the facts and in the circumstances of the case and in taw, the Appellant is entitled to renewal [ of the registration u/s.12AB of the Act with effect from A.Y. 2027-78 being the Assessment Year immediately succeeding the expiry of its existing registration, so as to ensure€ uninterrupted continuity of exempt status, without unwarranted interruption occasioned solely by the pendency of the present appellate proceedings. 3. Brief facts of the case are that assessee filed an application in Form-10AB u/s. 12A(1)(ac)(ii) on 30.09.2025 seeking renewal of registration u/s.12AB which has been rejected by ld. CIT(E) by holding that assessee failed to establish the genuineness of its activities and therefore the conditions prescribed for grant of registration are not satisfied as contained in section 12AB. Assessee is a non profit organization set up u/s. 8 of the Companies Act, 2013. Contention of the assessee is that ld. CIT(E) failed to give sufficient opportunity of being heard before concluding that assessee could not establish the genuineness of its activities. Assessee had furnished necessary supporting documents as and when called for, fact of which is mentioned in para-3 of the impugned order. According to the assessee where ld. CIT(E) had certain further queries after the submissions made by it, another opportunity ought to have been given to explain its case for the subsequent queries raised. However, ld. CIT(E) concluded by taking an adverse view of rejecting the application so made.

We have considered the submissions made before us and the order of the ld. CIT(E). In the interest of justice and fair play, we find it appropriate to remit the matter back to the file of ld. CIT(E) for denovo meritorious adjudication for considering the application to grant registration as applied for by the assessee. The documentary evidences placed on record need to be considered in this regard.

Needless to say, assessee be given reasonable opportunity of being heard to make all relevant submissions as required, to substantiate the claim made by it. We also direct the assessee to be diligent in making all its submissions, so as to comply with the notices for hearing for effective and expeditious disposal of the proceedings. Adjournments should not be sought unless warranted by compelling and justifiable reason. Ld. CIT(E) is thus directed to consider the above and grant registration u/s. 12AB as applied for by assessee, in accordance with the provisions of the Act. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

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