ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

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ITA 6809/MUM/2025Status: DisposedITAT Mumbai20 January 2026Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing the application for condonation did not appear to be deliberate and that the matter deserved to be restored to the CIT(E) for fresh consideration. The assessee was allowed to file a fresh application for condonation of delay.

What were the facts?

The assessee trust, which had provisional registration under Section 12AB, filed its application for regular registration in Form 10AB late. The delay was attributed to reliance on the Chartered Accountant's advice and complexity of the new regime. The CIT(E) rejected the condonation of delay.

What were the issues?

Whether the delay in filing the application for registration under Section 12AB and approval under Section 80G was bonafide and deserved condonation. Whether the CIT(E) erred in rejecting the condonation plea.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A

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Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARs
For Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Hearing: 23.12.2025Pronounced: 20.01.2026

आदेश की प्रतितलतप अग्रेतिि/Copy of the Order forwarded to :

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