HBAWA BUSINESS RESEARCH AND EDUCATION FOUNDATION,NARIMAN POINT vs. CIT (EXEMPTIONS), MUMBAI, CUMBALA HILL

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ITA 2798/MUM/2026Status: DisposedITAT Mumbai22 September 2026AY 2026-20272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remand the matter to the file of the Ld. Commissioner for a fresh decision. The reasoning was based on the peculiar facts and circumstances, acknowledging the Assessee's willingness to furnish the required documents and the Revenue's suggestion for remand. The Tribunal directed the Assessee to furnish the relevant approval granted under section 80G of the Act under the old regime, along with any other necessary documents, to the Ld. Commissioner. The Ld. Commissioner was instructed to afford the Assessee a reasonable opportunity of being heard. The Tribunal found that the prior 80G approval needed examination by the Ld. Commissioner. The appeal was allowed for statistical purposes.

What were the facts?

The Assessee, Hbawa Business Research & Education Foundation, filed an appeal against the order dated 28.02.2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai. The Commissioner rejected the Assessee's application for approval under section 80G of the Income-tax Act, 1961, for Assessment Year 2026-27. The rejection was primarily due to the Assessee's failure to furnish the original approval granted under section 80G under the old regime (prior to 01.04.2021), despite a notice dated 31.03.2026. The Assessee stated it had registration under section 12AB and offered to provide the prior 80G approval if given an opportunity.

What were the issues?

1. Whether the Commissioner of Income Tax (Exemptions) was justified in rejecting the Assessee's application for approval under section 80G of the Income-tax Act, 1961, for AY 2026-27 on the ground of non-furnishing of prior 80G approval under the old regime. Assessee's Contention: The Assessee argued that it had already obtained registration under section 12AB of the Act and was willing to furnish the original approval granted under section 80G under the old regime, vide order dated 09.02.2010, if an opportunity was provided. Revenue's Contention: The Revenue, represented by the Ld. DR, submitted that the approval granted under the old regime required examination by the Ld. Commissioner and could not be considered by the Tribunal at that stage. The Ld. DR suggested remanding the matter to the Ld. Commissioner for a fresh decision.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI BIJAYANANDA PRUSETH

For Respondent: Smt. Amrita Singh, Ld. CIT DR
Pronounced: 22.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 2798/M/2026 Assessment Year: 2026-27 Hbawa Business Research & CIT (Exemption), Mumbai, 601, 6th Floor, Cumballa Hill Education Foundation, 112 Free Press House, Nariman Vs. MTNL, Mumbai, Maharashtra Poin, Mumbai, Maharashtra - - 400026 400021 PAN – AAATH1636F (अपीलार्थी/ Appellant) (प्रत्यर्थी /Respondent) Present for: निर्धाऩिती द्वधिध/Assessee represented Shri Roojan Mehta, Ld. AR by: िधजस्‍व द्वधिध/Revenue represented by: Smt. Amrita Singh, Ld. CIT DR

सुनवाईकीतारीख/Date of conclusion of hearing: 08.09.2026 घोषणाकीतारीख/Date of pronouncement: 22.09.2026

O R D E R Per : Narender Kumar Choudhry, Judicial Member

This appeal has been preferred by the Assessee against the order dated 28.02.2026, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai (in short, “the Ld. Commissioner”), rejecting the Assessee’s application for approval under section 80G of the Income-tax Act, 1961 (in short, “the Act”), for the A.Y. 2026-27.

2.

In the instant case, the Ld. Commissioner rejected the application filed by the Assessee for approval under section 80G of the Act mainly on the ground that, despite the notice dated 31.03.2026, the Assessee failed to furnish the original approval granted under section 80G of the Act under the old regime, i.e., prior to 01.04.2021. The Ld. Counsel for the Assessee submitted that the Assessee had already been granted registration under section 12AB of the Act vide order dated 26.02.2023. The Ld. Counsel

2 ITA No. 2798/M/2026 Hbawa Business Research & Education Foundation

further undertook to furnish the relevant registration/approval certificates granted under section 80G of the Act vide order dated 09.02.2010 by the Director of Income Tax (Exemptions), provided an opportunity was afforded to the Assessee.

3.

The Ld. DR, though disputing the claim of the Assessee, submitted that the approval granted under the old regime required examination by the Ld. Commissioner and, therefore, could not be considered by this Tribunal at this stage. The Ld. DR accordingly submitted that the appropriate course would be to remand the matter to the file of the Ld. Commissioner for a fresh decision.

4.

Considering the peculiar facts and circumstances of the case, we deem it appropriate to remand the matter to the file of the Ld. Commissioner for a fresh decision after affording the Assessee a reasonable opportunity of being heard. The Assessee is directed to furnish the relevant approval granted under section 80G of the Act under the old regime, as sought by the Ld. Commissioner, along with any other relevant documents necessary for a proper and just decision in the matter.

5.

Accordingly, the matter is remanded to the file of the Ld. Commissioner for a fresh decision in the above terms.

6.

In the result, the appeal filed by the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 22.09.2026.

Sd/- Sd/- (BIJAYANANDA PRUSETH) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER (ANKIT SWARNKAR) Private Secretary Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order

Dy/Asstt. Registrar, ITAT, Mumbai.

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