PUSHPA CHANDRA RAJ SINGHVI CHARITABLE TRUST,DIPTI PEARLS,J B NAGAR vs. CIT(EXEMPTION), INCOME TAX APPELLATE TRIBUNA

ITA 8820/MUM/2026Status: DisposedITAT Mumbai08 October 2026AY 2026-275 pages
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What were the facts?

The assessee, Pushpa Chandra Raj Singhvi Charitable Trust, filed an appeal against the order dated 27/06/2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai (CIT(E)). The CIT(E) rejected the assessee's application in Form No. 10AB, filed on 26/10/2025, seeking approval under Section 80G(5) of the Income-tax Act, 1961. The rejection was based on the application being filed beyond the prescribed statutory period, with the CIT(E) holding that there was no power to condone such delay, unlike provisions for Section 12A registration. The assessee contended that a subsequent CBDT Circular No. 06/2026 dated 02/07/2026, issued under Section 119(2)(b), provided for condonation of delay in filing Form No. 10AB for applications filed between 01/10/2025 and 31/03/2026.

What did the Tribunal hold?

The Tribunal noted that the assessee filed its application in Form No. 10AB on 26/10/2025, and the CIT(E) rejected it solely on the grounds of delay and lack of power to condone. The Tribunal acknowledged the assessee's submission that CBDT Circular No. 06/2026 dated 02/07/2026, issued under Section 119(2)(b), specifically addresses the condonation of delay for applications filed between 01/10/2025 and 31/03/2026. The Tribunal found it appropriate to restore the matter to the CIT(E) with a direction to examine the assessee's application in light of this Circular. The CIT(E) is to decide the issue in accordance with the Circular and applicable provisions, considering the delay and then examining the eligibility for approval under Section 80G(5) on merits. The assessee will be given an opportunity of being heard. The grounds raised by the assessee were allowed for statistical purposes.

What were the issues?

1. Whether the learned CIT(E) erred in law and facts by rejecting the appellant's application in Form No. 10AB dated 26-10-2025 as barred by limitation, without appreciating that CBDT Circular No. 06/2026 dated 02.07.2026, issued under Section 119(2)(b) of the Income-tax Act, 1961, provides for condonation of delay in filing Form No. 10AB for approval under Section 80G(5). - Assessee's contention: The CBDT Circular No. 06/2026 specifically provides for condonation of delay in filing Form No. 10AB. The application was filed electronically on 26.10.2025, which falls within the period 01.10.2025 to 31.03.2026 specified in the Circular, and therefore the delay should be treated as condoned. - Revenue's contention: The Ld. DR relied upon the impugned order. 2. Whether the learned CIT(E) ought to have considered that the appellant electronically filed Form No. 10AB on 26.10.2025, which falls within the period 01.10.2025 to 31.03.2026 specified in the CBDT Circular, and therefore the delay is liable to be treated as condoned. - Assessee's contention: (Same as above) - Revenue's contention: (Same as above)

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 119(2)(b)

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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:

The present appeal has been preferred by the assessee against the order dated 27/06/2026 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”).

2.

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The order continues below.

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