CHURCH OF OUR LADY OF ASSUMPTION,KANDIVALI WEST, MUMBAI vs. CIT(EXEMPTION), MUMBAI, CUMBALLA, 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 SRHI JAGADISH, HON’BLE ACCOUNTANT MEMBER ITA 5618/MUM/2026 CHURCH OF OUR LADY OF CIT (Exemption), Mumbai IMMACULATE CONCEPTION MOUNT POINSUR Vs. BORIVALI WEST MUMBAI – 400103 अपीलार्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of AAATC2637D Assessee: ITA 5716/MUM/2026 CHURCH OF OUR LADY OF CIT (Exemption), Mumbai ASSUMPTION 1, CHURCH OF LADY OF ASSUMPTION, M.G. ROAD, Vs. KANDIVALI WEST MUMBAI – 400067 अपीलार्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of AAATC2676A Assessee: ITA 5675/MUM/2026 CHURCH OF OUR LADY OF CIT (Exemption), Mumbai PERPETUAL SUCCOR MANORI Vs. MALAD WEST MUMBAI - 400095 अपीलार्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of AAATC2787L Assessee:

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

अपीलार्थी द्वारा/Appellant represented by: Ms Vasanti Patel, AR प्रत्यर्थी द्वारा/Respondent represented by: Shri Rajdeep Singh, CIT DR

सुनवाई की तारीख / Date of conclusion of hearing: 17-Sep-2026 घोषणा की तारीख / Date of pronouncement: 25-09-2026 आदेश / ORDER PER SMT. BEENA PILLAI, JUDICIAL MEMBER:

These three appeals filed by the respective assessees are directed against the separate orders passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”] u/s 12AB(1)(b)(ii) of the Income-tax Act, 1961 (“the Act”), rejecting their respective applications seeking renewal of registration. Since the issues involved in all these appeals are identical and arise out of substantially similar facts, they were heard together and are being disposed of by way of this consolidated order for the sake of convenience and brevity.

The relevant particulars of the appeals are as under:

Date of impugned ITA No. Name of the assessee order

CHURCH OF OUR LADY OF 29/03/2026 ITA 5618/MUM/2026 IMMACULATE CONCEPTION CHURCH OF OUR LADY OF 29/03/2026 ITA 5675/MUM/2026 PERPETUAL SUCCOR CHURCH OF OUR LADY OF 29/03/2026 ITA 5716/MUM/2026 ASSUMPTION

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

“On the facts and circumstances of the case and in law, 1. The learned CIT(E) erred in rejecting the Application for Registration under Section 12AB of the Act solely on the ground that the Appellant failed to furnish the instrument of Trust/MOA as it amounts to non- compliance and non-fulfillment of mandatory requirements prescribed under Section 12AB (1)(b) of the Act read with Rule 17A(2) of the Income Tax Rules, 1962. 2. The learned CIT(E) erred in observing that the application in Schedule I and subsequent registration Certificate issued by the Charity Commissioner do not constitute documents "evidencing the creation of the trust" as prescribed under Rule 17A(2)(b) of Income tax Rules, 1962 by completely overlooking the fact that the appellant is a religious and charitable trust duly registered with the Charity Commissioner under the Maharashtra Public Trusts Act, 1950 based on valid declaration of trust since the year 1969 and exists as a public charitable trust 3. The learned CIT(E) failed to consider and appreciate the Certificate of Registration granted by the Charity Commissioner under the Maharashtra Public Trusts Act, 1950 which is a valid document that establishes the existence of the Appellant Trust and is covered by the provisions of Rule 17(A)(2)(b) - any document evidencing the creation or establishment of the trust. 4. The learned CIT(E) erred in observing that the Canon Law does not have any direct application for management and administrations of charitable trusts. 5. The learned CIT(E) erred in relying upon the provisions of the Indian Trusts Act, 1882 as the same are clearly not applicable in the case of the Appellant Trust-as it is undisputedly a public charitable trust. 6. The learned CIT(E) erred in summarily rejecting the renewal application without considedring the historical context and past records evidences, audit reports and Return of Income filed over the past several decades that confirm the trust's long-standing charitable existence. 7. The CIT (E) failed to appreciate that there has been no change in the objects of the Church, the nature of its activities, or the applicable law, the learned CIT(E) is bound by the "Rule of Consistency" as established 3

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

by the Hon ble Supreme Court in Radhascami Satsang vs. CIT. The CIT (E) cannot arbitrarily change its stand to deny a status it has historically recognized and accepted. 8) The learned CIT(E) failed to appreciate that the Department has granted/renewed registration under Section 12A/12AA/12AB of the Act for several decades in the past based on the same set of documents furnished on earlier occasions. 9) The learned CTT(E) failed to appreciate that his power under section 12AB of the Act is limited to verifying the genuineness of the activities of the charitable nature of object which in the case of the Appellant has not been doubted and therefore the order passed by the CIT (E) on the alleged ground bused on format of the document, rather than the nature of the activities is contrary to the provisions of the Act. 10] The learned CIT(E) failed to appreciate that the rejection Order passed by him certainly affects the day-to-day management and functioning of the Appellant Trust though he may not have intended so.” 3. Brief facts common to these appeals are that the respective assessees are religious-cum-charitable institutions which filed applications in Form No. 10AB seeking renewal of their registration u/s 12AB of the Act. During the course of proceedings, the Ld. CIT(E) called upon the respective assessees to furnish the documents prescribed under Rule 17A(2) of the Income-tax Rules, 1962 (“the Rules”), including the instrument evidencing their creation or establishment.

3.1. The respective assessees explained before the Ld. CIT(E) that they had not been created or established under separate written trust deeds/Memoranda of Association and, therefore, no such instruments were available for being furnished. It was submitted that the respective institutions are religious and charitable institutions registered as public trusts under the Maharashtra Public Trusts Act, 1950 and that the documents available with

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

them, including the applications made before the Charity Commissioner, Schedule-I/registration particulars and certificates of registration, as applicable, constituted documents evidencing their creation, establishment and continued legal existence. It was further submitted that their administration and functioning were governed by Canon Law.

Aggrieved by the aforesaid orders, the respective assessees are in appeal before us.

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

Rule 17A(2) itself recognises institutions which are created or established otherwise than under an instrument and, therefore, the absence of a formal written trust deed cannot constitute a valid ground for rejection of the applications. It was submitted that the respective assessees are long-standing religious and charitable institutions registered under the Maharashtra Public Trusts Act, 1950 and the available documents evidencing their establishment, registration and continued functioning were duly placed before the Ld. CIT(E). According to the Ld. AR, these documents were required to be examined in terms of Rule 17A(2)(b) instead of insisting upon an instrument which, according to the respective assessees, never existed.

5.1. The Ld. AR further submitted that the genuineness of the activities carried on by the respective assessees or the charitable/religious nature of their objects has not been doubted by the Ld. CIT(E). It was accordingly submitted that rejection of the applications merely on account of the form in which the documents evidencing their creation or establishment were available was contrary to the scheme of section 12AB read with Rule 17A.

5.2. The Ld. DR, on the other hand, relied upon the respective impugned orders and submitted that the Ld. CIT(E) was required to satisfy himself regarding the objects of the respective institutions and genuineness of their activities before granting renewal u/s 12AB. According to the Ld. DR, in the absence of proper documents evidencing their creation or establishment, no infirmity could be found in the action of the Ld. CIT(E).

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

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

6.1. For appreciating the controversy, it is relevant to refer to Rule 17A(2) of the Rules, the relevant portion whereof reads as under:

“(2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form 10A or 10AB, as the case may be, namely:- (a) where the applicant is created, or established, under an instrument, self-certified copy of such instrument creating or establishing the applicant; (b) where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant; (c) self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;” 6.2. A plain reading of the aforesaid Rule makes it clear that it specifically contemplates two distinct situations. Clause (a) applies where an applicant is created or established under an instrument,

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

whereas clause (b) expressly deals with an applicant which is created or established otherwise than under an instrument. The statutory framework, therefore, itself recognises that every trust or institution seeking registration or renewal u/s 12AB need not necessarily have been created or established under a formal written instrument.

6.3. In our considered opinion, therefore, the finding of the Ld. CIT(E) that furnishing of an instrument of trust/MOA is invariably mandatory cannot be reconciled with the plain language of Rule 17A(2)(b). If production of a formal trust deed or Memorandum of Association were mandatory in every case, clause (b), which specifically contemplates an applicant created or established otherwise than under an instrument, would be rendered otiose. Such an interpretation cannot be accepted.

6.4. Where an applicant specifically states that it was not created or established under a formal written instrument, the enquiry cannot terminate merely because a conventional trust deed/MOA is unavailable. In such circumstances, what is required to be examined is whether the documents furnished by the applicant constitute sufficient evidence of its creation or establishment within the meaning of Rule 17A(2)(b). The requirement under the Rule is, therefore, not necessarily the production of a particular nomenclature of document, but production of material capable of evidencing the creation or establishment of the applicant where no formal instrument exists.

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

6.5. We also note that clause (c) of Rule 17A(2) independently contemplates furnishing of a self-certified copy of registration with the Registrar of Public Trusts, as the case may be. In the present appeals, the respective assessees are stated to be registered under the Maharashtra Public Trusts Act, 1950 and have relied upon the documents available with the Charity Commissioner, including their registration particulars/certificates. Such material constitutes relevant evidence and could not have been discarded merely because the respective assessees were unable to produce a conventional trust deed/MOA which, according to them, never existed.

6.6. We are conscious that registration under the Maharashtra Public Trusts Act, 1950, by itself, would not automatically entitle an applicant to registration or renewal under the Income-tax Act. The satisfaction contemplated u/s 12AB regarding the objects of the trust or institution, genuineness of its activities and compliance with such requirements of any other law as may be material for achieving its objects remains to be arrived at by the competent authority. The Ld. CIT(E) is also empowered to call for such documents or information and make such enquiries as are considered necessary for arriving at the statutory satisfaction.

6.7. However, in the present cases, the respective applications have been rejected solely on account of non-furnishing of the instrument of trust/MOA and the impugned orders do not record any independent adverse finding regarding the genuineness of the activities carried on by the respective assessees or the

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

charitable/religious nature of their objects. The consistent case of the respective assessees is that no separate written trust deed/Memorandum of Association exists and that they are religious and charitable institutions registered as public trusts under the Maharashtra Public Trusts Act, 1950. Thus, it is not a case where an instrument admittedly exists but has been withheld or not furnished by the respective assessees.

6.8. When the statute and the Rules themselves recognise an institution created or established otherwise than under an instrument, renewal of registration cannot be denied merely because such institution is unable to produce an instrument which, according to its very case, never existed. The documents evidencing registration and continued legal existence of the respective assessees under the Maharashtra Public Trusts Act, 1950, together with the other available material evidencing their establishment and functioning, could not have been disregarded merely for want of a conventional trust deed/MOA.

6.9. In view of the above discussion, we are unable to sustain the reasoning adopted by the Ld. CIT(E). We accordingly hold that the Ld. CIT(E) was not justified in rejecting the applications filed by the respective assessees seeking renewal of registration u/s 12AB on the sole ground of non-furnishing of the instrument of trust/MOA. Accordingly, the respective impugned orders passed by the Ld. CIT(E) are set aside.

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

We accordingly direct the Ld. CIT(E) to grant renewal of registration u/s 12AB to the respective assessees in accordance with law. Our findings and directions hereinabove shall apply mutatis mutandis to all the three appeals.

In view of the relief granted hereinabove, the remaining contentions raised in the respective grounds do not require separate adjudication.

Accordingly, the grounds raised by the respective assessees stand allowed.

In the result, all the three appeals filed by the respective assessees are allowed.

Order pronounced in the open court on 25-09-2026.

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

ITA 5618/MUM/2026 CHURCH OF OUR LADY OF IMMACULATE CONCEPTION ITA 5716/MUM/2026 CHURCH OF OUR LADY OF ASSUMPTION ITA 5675/MUM/2026 CHURCH OF OUR LADY OF PERPETUAL SUCCOR

Copy to: CHURCH OF OUR LADY OF IMMACULATE CONCEPTION MOUNT POINSUR 1 BORIVALI WEST MUMBAI – 400103

CHURCH OF OUR LADY OF ASSUMPTION 1, CHURCH OF LADY OF ASSUMPTION, M.G. ROAD, KANDIVALI 2 WEST MUMBAI – 400067

CHURCH OF OUR LADY OF PERPETUAL SUCCOR MANORI 3 MALAD WEST MUMBAI – 400095

4 CIT (Exemption), Mumbai

5 THE PCIT / CIT, 6 THE D.R., ITAT, MUMBAI BENCH 7 GUARD FILE TRUE COPY

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