MAHADEVI PARAMESHWARIDAS JINDAL CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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ITA 393/MUM/2025Status: DisposedITAT Mumbai09 July 2025Bench: SHRI PAWAN SINGH (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal found that the CIT(E) had failed to properly adjudicate the issues before him, mixing the application for 80G renewal with a Section 12AB registration application. The order was set aside due to procedural lapses and lack of proper consideration.

What were the facts?

The assessee, a charitable trust, applied for renewal of its 80G approval. The CIT(E) rejected the application, citing issues with the purchase of high-end vehicles and advances given to contractors. The CIT(E) also, in his concluding remarks, addressed the application for registration under Section 12AB, which was not the subject matter of the appeal.

What were the issues?

Whether the CIT(E) erred in rejecting the renewal of 80G approval based on the purchase of vehicles and advances, and whether the CIT(E) improperly addressed Section 12AB registration in the 80G renewal order.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB,Section 11AA,Section 13(3)

AI-generated summary — verify with the full judgment below

Before: SHRI PAWAN SINGH & SHRI PRABHASH SHANKAR

For Appellant: Shri Shankar Jalgar, AR
For Respondent: Shri Umashankar Prasad, (CIT DR)
Hearing: 26.06.2025Pronounced: 09.07.2025

आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent.

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