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Facts
The assessee applied for registration u/s 80G of the Income Tax Act. The Ld. CIT(E) rejected the application stating the assessee's previous application for registration u/s 12AB was rejected and the statutory limitation period was approaching. The assessee appealed against this rejection.
Held
The Tribunal noted that a coordinate bench had set aside a similar matter concerning 12AB registration to the file of the Ld. CIT(E). Following this precedent and considering the limited prayer, the present appeal was also set aside to the file of the Ld. CIT(E) for fresh adjudication.
Key Issues
Whether the CIT(E) was justified in rejecting the 80G application solely based on the rejection of the 12AB application and approaching statutory deadlines, especially when a similar matter was set aside by a coordinate bench?
Sections Cited
80G, 12AB
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Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI RAHUL CHAUDHARY
Assessment Year : 2026-27 Pushtiseva Foundation, The Commissioner of Income Tax 2405/6, Floor 24, (Exemptions), Tower A, Ashoka Tower, vs. Room No. 601, Dr.S.S. Rao Road, 6th Floor, Opp: Mahatma Gandhi Hospital, Cumballa Hill, Parel, MTNL TE Building, Peddar Road, Mumbai-400012 Dr.Gopalrao Deshmukh Marg, PAN : AAKCP7504M Cumballa Hill, Mumbai-400026 (Appellant) (Respondent) For Assessee : Shri Yogesh Thar For Revenue : Shri R.A. Dhyani, CIT-DR Date of Hearing : 01-09-2025 Date of Pronouncement : 04-09-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions)-Mumbai [„Ld.CIT(E)‟], dated 27-06-2025, rejecting the application, seeking registration u/s. 80G of the Income Tax Act, 1961 („the Act‟).
Briefly the facts of the case are that the assessee has moved an application in requisite Form 10AB on 26-12-2024, seeking approval u/s. 80G of the Act. On verification of the application filed by the assessee, the Commissioner(Exemptions) observed that the assessee‟s previous application for regularization of provisional registration u/s. 12AB of the Act was rejected on 23-12-2024. In this regard, the assessee submitted that it has moved an application before the Tribunal against the said rejection and requested that the present matter may be kept in abeyance till the disposal of the appeal before the Tribunal. The Ld.CIT(E) held that since the statutory limitation to decide the application was 30-06-2025 and given the fact that the assessee was not in receipt of registration u/s.12AB of the Act, application seeking approval u/s. 80G of the Act was rejected. Against the said order, the assessee is in appeal before us.
During the course of hearing, the Ld.AR submitted that the Coordinate Bench has since decided the matter in the context of rejection of application u/s. 12AB of the Act and the matter has been set aside to the file of the Ld.CIT(E) with a permission to allow the assessee to file the requisite application in Form 10A and to decide the matter afresh in accordance with law vide its order dt. 04-08-2025 in and a copy of the said order has been placed on record. In the light of the same, it was submitted that the present matter may also be set aside to the file of the Ld.CIT(E) to decide the same afresh, after providing reasonable opportunity to the assessee.
The Ld. DR was heard, who has relied on the order of the Ld.CIT(E) and at the same time, he fairly submitted that since the mater relating to registration u/s.12AB of the Act has been set aside to the file of the Ld.CIT(E), the Revenue has no objection when the impugned matter relating to approval u/s. 80G of the Act is also set aside to the file of the Ld.CIT(E).
Heard both the parties and perused the material available on record. Given the limited prayer raised on behalf of the assessee and the fact that the Co-ordinate Bench of the Tribunal has already set aside the matter to the file of the Ld.CIT(E) in context of 12AB registration, the present matter is also set aside to the file of the Ld.CIT(E) to decide the same afresh as per law, after providing reasonable opportunity to the assessee.