HS RANKA FOUNDATION,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

ITA 7861/MUM/2026Status: DisposedITAT Mumbai08 October 2026AY 2025-267 pages
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What were the facts?

The assessee, HS Ranka Foundation, filed an appeal against the order dated 26/06/2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai (Ld. CIT(E)). The Ld. CIT(E) rejected the assessee's application in Form No. 10AB for approval under section 80G(5) of the Income-tax Act, 1961. The rejection was based on the ground that the application was filed beyond the prescribed period of limitation. The assessee contended that the delay was only four days and relied on CBDT Circular No. 06 of 2026, which condoned registration applications filed between 1 October 2025 and 31 March 2026. The Ld. CIT(E) noted that there was no power to condone delay in filing applications under section 80G(5), unlike under section 12A(1)(ac). The assessee did not appear for the hearing, but the appeal was decided ex parte based on available records and arguments from the Revenue.

What did the Tribunal hold?

The Tribunal held that the rejection of the assessee's application solely on the ground of delay, without considering the applicability of CBDT Circular No. 06/2026, could not be sustained. The Tribunal noted that the assessee's application was filed on 26.10.2025, which fell within the period covered by the Circular. The Circular specifically provided for the consideration of delay in filing Form No. 10AB under certain circumstances. Therefore, the Tribunal restored the matter to the file of the Ld. CIT(E) with a direction to examine the application in light of the said Circular. The Ld. CIT(E) was directed to first consider the condonation of delay as per the Circular and, if condoned, then examine the application for approval under section 80G(5) on merits. The Tribunal also directed that the assessee be afforded a reasonable opportunity of being heard. The grounds raised by the assessee were allowed for statistical purposes.

What were the issues?

1. Whether the Ld. CIT(E) erred in rejecting the assessee's application for approval under section 80G(5) of the Income-tax Act, 1961, solely on the ground of limitation, without considering the applicability of CBDT Circular No. 06 of 2026. Assessee's contentions: - The Ld. CIT(E) erred in rejecting the application made in Form 10AB for approval under section 80G(5). - The assessee had valid provisional registration and was eligible for regular approval. - The Ld. CIT(E) failed to consider CBDT Circular No. 06 of 2026, which condoned applications filed between 1 October 2025 and 31 March 2026. - The rejection was based on a marginal delay of four days, which was bona fide and explained, and the assessee's eligibility was not examined. - The application was filed on 26.10.2025, falling within the period contemplated by the Circular. Revenue's contentions: - The application filed by the assessee was beyond the prescribed period and therefore rightly rejected as non-maintainable, as per the impugned order.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SMT. BEENA PILLAI, HON’BLE & SHRI JAGADISH, HON’BLE

Pronounced: 08/10/2026

PER SMT. BEENA PILLAI, JUDICIAL MEMBER:

Present appeal filed by the assessee arises out of the order dated 26/06/2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai [“Ld. CIT(E)”] rejecting the assessee's application in Form No. 10AB seeking approval u/s 80G(5) of the Income-tax Act, 1961 (“the Act”). Th

The order continues below.

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