HUSENI CHARITABLE PUBLIC TRUST,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI, MUMBAI

ITA 6733/MUM/2026Status: DisposedITAT Mumbai08 October 2026AY 2026-273 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's appeal is allowed for statistical purposes. The Tribunal condoned the technical breach on the part of the assessee in filing the application under the wrong clause of the first proviso to section 80G(5). The reasoning was that the assessee had already been granted regular registration under section 12AB and had sought renewal of its existing regular registration under section 80G(5). There was no finding on the merits of the case. Therefore, the Tribunal deemed it appropriate to set aside the matter to the file of the ld. CIT(E). The CIT(E) is directed to consider the application as if it was filed under clause (ii) of the first proviso to section 80G(5) and decide the matter afresh in accordance with law, after providing a reasonable opportunity to the assessee. The ratio decidendi is that a technical error in filing an application under a procedural provision, when the substantive conditions are met and no prejudice is caused, should not lead to denial of a legitimate claim, especially when the assessee has a prior registration and no adverse findings on merits exist. The operative direction is to remand the matter to the CIT(E) for fresh adjudication.

What were the facts?

The assessee, Huseni Charitable Public Trust, filed an appeal against the order dated 14.03.2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai (the respondent). The appeal pertains to Assessment Year 2026-27. The assessee's application for renewal of registration under section 80G(5) of the Income Tax Act, 1961, was rejected by the CIT(E). The assessee had previously been granted registration under section 12AB on 08.03.2026 and under section 80G(5) on 15.10.2021 for a period of five years. Prior to the expiry of the 80G(5) registration, the assessee filed an application in Form 10AB on 21.08.2025 for renewal.

What were the issues?

1. Whether the rejection of the assessee's application for renewal of registration under section 80G(5) of the Income Tax Act, 1961, solely on the ground of filing the application under the wrong clause of the first proviso to section 80G(5) is justified, when the assessee has already been granted regular registration under section 12AB and there is no finding on the merits of the case? (Mixed question of law and fact, turning on Section 80G(5)). Assessee's contentions: The rejection was based on a technical breach, as the application was moved under clause (iii) instead of clause (ii) of the first proviso to section 80G(5). Given that the assessee has already obtained regular registration under section 12AB and no adverse findings on merits exist, the matter should be remanded to the CIT(E) to consider the application as if filed under the correct clause. The assessee relied on decisions of the Coordinate Mumbai Benches in Anjumane Hooshami Society vs. CIT(Exemptions), Mumbai, ITA No. 6732/Mum/2026; Indian Society of Cleft Lip Palate & Craniofacial Anomalies vs. CIT(Exemptions), Mumbai, ITA Nos. 6730 & 6731/Mum/2026; and Zarina Foundation vs. CIT(Exemptions), Mumbai [2025] 174 taxmann.com 913 (Mumbai Trib.). Revenue's contentions: The Revenue, through the ld. DR, did not raise any specific objection to the matter being set aside to the file of the ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH; MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI ANIKESH BANERJEE

Hearing: 05.10.2026Pronounced: 08.10.2026

PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Exemptions), Mumbai, (‘ld. CIT(E)’) dated 14.03.2026, wherein the assessee's application seeking renewal of registration under section 80G(5) of the Income Tax Act, 1961 (‘the Act’) has been rejected.

2.

During the course of hearing, the ld. AR submitted that the assessee has been granted registration under section 12AB vide order dated 08.03.2026. It was further submitted that the assessee was already registered under section 80G(5) vide order dated 15.10.2021, wherein the registration was granted for a period of 5

The order continues below.

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