SHREE LODRA JAIN MITRA MANDAL,MUMBAI vs. CIT EXEMPTIONS , MUMBAI

PDF · subscribers
ITA 2434/MUM/2026Status: DisposedITAT Mumbai21 September 2026AY 2026-20273 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the assessee. The reasoning was that the assessee had filed a fresh application before the CIT (Exemptions) along with condonation papers for consideration on merit. The CIT (Exemptions) had already commenced proceedings on this new application, making the present appeal infructuous. Therefore, the appeal was dismissed. However, the Tribunal granted liberty to the assessee to seek recalling of the order if the need arises subsequently. The operative direction was the dismissal of the appeal.

What were the facts?

The assessee, Shree Lodra Jain Mitra Mandal, filed an appeal against the order dated 30.12.2025 passed by the Commissioner of Income Tax (Exemptions), Mumbai. This order rejected the assessee's application for registration under Section 12A(1)(ac)(iii) of the Income-tax Act, 1961, for Assessment Year 2026-27. The rejection was based on the grounds of late filing of the application and the assessee's failure to respond to a show-cause notice dated 25.12.2025. The appeal was listed for hearing on multiple dates, with the assessee requesting adjournments. On 21.09.2026, the date of pronouncement, the assessee did not appear. The Tribunal noted that the assessee had filed another application before the CIT(Exemptions) along with condonation papers for fresh consideration on merit, and the CIT(Exemptions) had already initiated proceedings on this new application.

What were the issues?

1. Whether the Tribunal should admit the appeal and grant registration from 1.4.2025 onwards, considering the facts and circumstances, despite the rejection of the application under Section 12A(1)(ac)(iii) by the CIT (Exemptions) on grounds of late filing and non-response to a show-cause notice. Assessee's contention: The assessee argued that the application for registration should be admitted and granted from 1.4.2025 onwards, considering the facts and circumstances of the case. The assessee also sought leave to add, alter, or delete grounds of appeal. Revenue's contention: The judgment records no specific contention from the Revenue regarding the grounds of appeal. However, the CIT (Exemptions) had passed the order rejecting the registration application.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 250,Section 12AB

AI-generated summary — verify with the full judgment below

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI BIJAYANANDA PRUSETH

For Respondent: Smt. Amrita Singh, CIT-DR
Hearing: 21.09.2026Pronounced: 25.09.2026

IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.2434/Mum/2026 (AY: 2026-27) Shree Lodra Jain Mitra Mandal vs. CIT (Exemptions), C/O, Vikram Travels, 15 Bada Room No.601, 6th Floor, Cumbala Hill Mandir, Gaushala 3rd Bhoiwada MTNL TE Building. Peddar Road, Dr. G Mumbai-400002. D Marg, Cumbala Hill, Mumbai- 400026. PAN/GIR No: AAATS7904D (Appellant) (Respondent) Assessee by None Revenue by Smt. Amrita Singh, CIT-DR Date of Hearing 21.09.2026 Date of Pronouncement 25.09.2026 O R D E R PER BIJYANANDA PRUSETH, AM:

This appeal filed by the assessee emanates from the orders passed under

section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by Commissioner of

Income Tax (Exemptions), Mumbai dated 30.12.2025 for the assessment year (AY)

2026-27.

2.

The grounds of appeal raised by the assessee are as under:

“1. On the facts and circumstances of the case Ld. CIT Exemptions Mumbai has erred in rejecting registration application madę U/s 12A(1)(ac) (iii) filed on 20.6.2025 on the ground of late filing of such application and appellants fallure to file reply to show cause notice dt. 25.12.2025. It is therefore prayed that Impugned application should be admitted considering the facts and circumstances of the case and appellant trust should be granted final registration from 1.4.2025 onwards and oblige.

ITA No.2434/MUM/2026 Shree Lodra Jain Mitra Mandal 2. Appellant craves leave to add, alter or delete any grounds either before or in the course of hearing of the appeal..” 3. The cases were fixed for hearing on multiple dates. On request of the

assessee, the case was adjourned to 21.07.2026 and 02.09.2026. However, none

appeared on behalf of the assessee on the above dates or on subsequent dates

of hearing on 15.09.2026 and 21.09.2026. The assessee has, however, filed an

application for adjournment vide letter dated 20.07.2026 stating as under:

“The aforesaid appeal is fixed for hearing before "E" Bench ITAT on 21/07/2026. This appeal is filed against Order passed by CIT Exemptions, Mumbai rejecting the application seeking regularisation of provisional registration U/s 12AB of Income Tax Act. Regarding appeal under consideration, appellant trust wants to appoint counsel and file paper book etc.

It is to state that application under same provision is again filed on 5th March 2026 alongwith condonation papers etc. before CIT Exemptions, Mumbai (copy already filed with first adjournment application dt. 13.5.2026). Further we are in receipt of the hearing Notice dt. 14.7.2026 fixing the date of compliance of 29.7.2026 at 11.00 AM. Ccoly evelared.)

We therefore, pray Hon'ble Members to grant us an adjournment of at least two months in the matter and oblige.”

3.1 We have considered the facts of the case and the content of the above

application. The assessee has filed another application before the CIT(E) along

with condonation papers for fresh consideration on merit. The CIT(E) has already

started the proceedings and the notice of hearing dated 14.07.2026 was issued

fixing the date of hearing on 29.07.2026. Copy of the notice of hearing has been

enclosed with the adjournment application. Hence, the present appeal become

ITA No.2434/MUM/2026 Shree Lodra Jain Mitra Mandal infructuous and is, accordingly, dismissed. However, liberty is granted to the

assessee to seek recalling of this order if the need arises subsequently.

4.

In the result appeals of the assessee is dismissed.

Order is pronounced on 25.09.2026.

Sd/- Sd/- (NARENDER KUMAR CHOUDHRY) (BIJYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER

*Aniket Chand; Sr. PS MUMBAI Date: 25.09.2026 Copy of the Order forwarded to: 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, MUMBAI 6. Guard File

By Order

Assistant Registrar ITAT, MUMBAI

More judgments on Section 12A(1)(ac)(iii)

All 1,616 judgments and leading authorities on Section 12A(1)(ac)(iii) →

Recent GST High Court judgments

Search GST case law →