SUVIDYA PRASARAK SANGH,BORIVALI WEST vs. CIT (EXEMPTIONS) MUMBAI, MUMBAI

आयकर अपीलीय अधिकरण, म ुंबई पीठें, म ुंबई INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BENCH: C BEFORE SMT. BEENA PILLAI, HON’BLE JUDICIAL MEMBER AND SHRI JAGADISH, HON’BLE ACCOUNTANT MEMBER ITA 4853/MUM/2026 (निर्धारण वर्ा/Assessment Year: 2025-26) SUVIDYA PRASARAK SANGH CIT (EXEMPTIONS) MUMBAI BABURAO PARANJPE ROAD, VAZIRA NAKA, BORIVALI WEST, ROOM NO 601, 6TH FLOOR, MUMBAI-400092, CUMBALLA HILL, MTNL MAHARASHTRA BUILDING, PEDDAR ROAD, Vs. DR. GOPALRAO DESHMUKH MARG, MUMBAI MUMBAI-400026, MAHARASHTRA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of AABTS7802B Assessee:

अपीलधर्थी द्वारा/Appellant represented Shri Bharat L. Gandhi a/w. by: Archie A. Bhosle, ARs प्रत्यर्थी द्वारा/Respondent represented by: Shri. Ajay Soneji, SR.DR सुनवाई की तारीख / Date of conclusion of hearing: 24-Jul-2026 घोषणा की तारीख / Date of pronouncement: 25-09-2026 आदेश / ORDER PER SMT. BEENA PILLAI, JUDICIAL MEMBER: The present appeal is filed by the assessee against the order dated 04/03/2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”] rejecting the application filed by the assessee seeking approval u/s. 80G(5) of the Income-tax Act, 1961 (“the Act”).

2.1. Brief facts of the case are that the assessee, Suvidya Prasarak Sangh, had filed an application seeking approval u/s. 80G(5) of the Act. The said application came to be rejected by the Ld. CIT(E), against which the assessee is in appeal before us.

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

2.3. At the outset, we note that the assessee had also preferred an appeal before this Tribunal in ITA No.4854/Mum/2026, arising out of the order passed by the Ld. CIT(E) rejecting its application seeking renewal of registration u/s. 12AB of the Act. The said appeal, though heard separately, has been heard and adjudicated by us.

2.4. In ITA No.4854/Mum/2026, we noted that the assessee had filed Form No.10AB on 30/09/2025 u/s. 12A(1)(ac)(ii) seeking renewal of registration u/s. 12AB. The Ld. CIT(E) rejected the application on the ground that the assessee had not complied with all the terms of notice dated 06/11/2025 and had failed to furnish all the documents/details required under Rule 17A(2).

2.5. While adjudicating the said appeal, we observed that the impugned order therein did not specifically identify the particular documents/details which remained to be furnished by the assessee. Considering the nature of the proceedings and the consequences flowing from rejection of registration u/s. 12AB, we considered it appropriate to grant one more effective opportunity to the assessee. Accordingly, the order passed by the Ld. CIT(E) was set aside and the application seeking registration u/s. 12AB was restored to his file for fresh consideration, with a direction to intimate the specific deficiencies, if any, afford reasonable opportunity of being heard and thereafter adjudicate the application afresh in accordance with law. We had also clarified that no opinion was being expressed on the merits of the assessee’s eligibility for registration.

2.6. The present appeal seeking approval u/s. 80G(5) is consequentially connected with the proceedings relating to registration u/s. 12AB. Since the assessee’s application for registration u/s. 12AB has already been restored by us to the file of the Ld. CIT(E) for fresh adjudication in ITA No.4854/Mum/2026, in our considered opinion, the application seeking approval u/s. 80G(5) also requires reconsideration by the Ld. CIT(E) in consequence thereof.

2.7. We therefore set aside the impugned order in the present appeal and restore the assessee’s application seeking approval u/s. 80G(5) to the file of the Ld. CIT(E) for consideration afresh. The Ld. CIT(E) shall consider the said application in light of the outcome of the proceedings relating to registration u/s. 12AB and the material placed on record by the assessee, after affording reasonable opportunity of being heard. The assessee is directed to furnish all requisite details/documents and extend full cooperation in the proceedings.

2.8. We make it clear that we have not expressed any opinion on the merits of the assessee’s eligibility for approval u/s. 80G(5) of the Act and all issues are left open for consideration by the Ld. CIT(E) in accordance with law.

Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.

Order pronounced in the open Court on25-09-2026.

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 25-09-2026 Shamik, Sr. P.S.

Copy to: SUVIDYA PRASARAK SANGH, BABURAO PARANJPE ROAD, VAZIRA 1 NAKA, BORIVALI WEST, MUMBAI-400092, MAHARASHTRA CIT (EXEMPTIONS) MUMBAI, ROOM NO 601, 6TH FLOOR, CUMBALLA HILL, MTNL BUILDING, 2 PEDDAR ROAD, DR. GOPALRAO DESHMUKH MARG, MUMBAI, MUMBAI-400026, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE TRUE COPY

ASSISTANT REGISTRAR / SR. PRIVATE SECRETARY I.T.A.T., MUMBAI