ST JOHN THE EVANGELIST CHURCH,ANDHERI EAST, MUMBAI vs. CIT(EXEMPTION), MUMBAI, CUMBALLA, MUMBAI

ITA 5627/MUM/2026Status: DisposedITAT Mumbai22 September 2026AY 2026-2711 pages
AI SummaryRemanded

What were the facts?

The assessee, St. John the Evangelist Church, a public religious and charitable trust established in 1955, filed an appeal against the order dated 29.03.2026 passed by the Commissioner of Income-tax (Exemptions), Mumbai. The CIT(E) rejected the assessee's application in Form No. 10AB for renewal of its registration under section 12AB of the Income-tax Act, 1961. The CIT(E) required a self-certified copy of the instrument creating the trust or a document evidencing its creation, and a scheme framed by the Charity Commissioner or a competent court. The assessee submitted that it was not constituted under a separate trust deed but provided its application in Schedule II filed before the Charity Commissioner in 1955, its registration certificate as a public trust, its earlier 12A registration, and its new registration under Form No. 10AC. The CIT(E) found these documents insufficient to establish the creation or establishment of the trust.

What did the Tribunal hold?

The Tribunal held that the CIT(E) was not justified in rejecting the application at the threshold solely for the absence of a formal trust deed, Memorandum of Association, or a scheme. The Tribunal reasoned that Rule 17A(2) distinguishes between institutions created under an instrument (clause a) and those created otherwise (clause b), with the latter requiring a document evidencing creation. The Schedule II application and the Charity Commissioner's registration certificate, when considered cumulatively, provide substantive evidence of the assessee's creation, establishment, and continued existence, especially for an old institution. The Tribunal also clarified that a scheme is not an invariable condition for registration. However, since the CIT(E) had not examined other statutory parameters under section 12AB, the matter was restored to the CIT(E)'s file for examining the objects, genuineness of activities, and compliance with other relevant laws. The CIT(E) was directed not to reject the application on the grounds of lacking a formal trust deed or scheme, and to consider the furnished documents on their substantive evidentiary worth. The Tribunal also clarified that issues related to the actual application of income under sections 11 to 13 are typically dealt with during assessment proceedings.

What were the issues?

1. Whether the documents furnished by the assessee, namely the Schedule II application to the Charity Commissioner and the subsequent registration certificate, constitute sufficient evidence of the creation and establishment of the assessee for the purpose of renewal of registration under section 12AB, read with Rule 17A(2)(b) of the Income-tax Act, 1961, when no formal trust deed or instrument of creation was provided? Assessee's contentions: The assessee argued that the Schedule II application and the Charity Commissioner's registration certificate, being contemporaneous statutory records, collectively serve as adequate proof of its creation and establishment. It contended that Rule 17A(2)(b) specifically caters to institutions established 'otherwise than under an instrument' and requires a document evidencing creation, not necessarily a formal trust deed. The assessee also argued that a scheme framed by the Charity Commissioner or a competent court is not a mandatory condition for registration under section 12AB. Revenue's contentions: The Revenue, through the learned DR, supported the CIT(E)'s order and suggested restoring the matter to the CIT(E) for examining the objects, genuineness of activities, and compliance with sections 11 to 13.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A,Section 11,Section 12,Section 13,Section 17A(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘F’ BENCH

For Appellant: Shri M.A. Gohel
For Respondent: Shri Nishant Samaiya
Hearing: 22/09/2026Pronounced: 22/09/2026

PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the impugned order dated 29.03.2026 passed by the learned Commissioner of Income-tax (Exemptions), Mumbai, rejecting the assessee’s application in Form No. 10AB seeking

2 St. John Evangelist Church renewal of its regular registration under section 12AB of the Income-tax Act, 1961. 2. Brief facts are that the assessee, St. John the Evangelist Church, is a public religious and charitable trust established in the year 1955 and registered under the erstwhile Bombay Public Trusts Act, 1950, now known as the Maharashtra Public Trusts Act, 1950. The assessee had filed an application in Form No. 10AB under section 12

The order continues below.

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