Section 12A(1)(ac)(ii) of the Income Tax Act

Dhirajlal Talakchand Shah Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal & Dhirajlal Talakchand Shah Commissioner Of Income Tax Charitable Trust (Exemption) 21, Shakti Niwas, Ramchandra Vs. Room No. 601, 6Thfloor, Cumballa Lane Extn., Malad (West), Hill, Mtnl Telephone Building, Mumbai, Maharashtra, 400064 Pedder Road, Dr. Gopalraodeshmukh Marg, Cumballa Hill, Mumbai, Pan: Aaatq0024G Maharashtra, 400026 (Appellant) (Respondent) For Assessee : Shri Prashant Ghumare, Adv. For Revenue : Shri Sandeep Lakra, Cit Dr Date Of Hearing : 10.06.2026 Date Of Pronouncement : 11.06.2026 O R D E R Per Vikram Singh Yadav, A.M : These Are Two Appeals Filed By The Assessee Against The Respective Orders Of The Learned Commissioner Of Income Tax (Exemption), Mumbai [‘Ld.Cit(E)’] Of Even Date I.E.,18.02.2026, Wherein The Assessee’S Applications Seeking Renewal Of Registration U/S. 12Ab & 80G(5) Have Been Rejected.

Dhirajlal Talakchand Shah Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal & Dhirajlal Talakchand Shah Commissioner Of Income Tax Charitable Trust (Exemption) 21, Shakti Niwas, Ramchandra Vs. Room No. 601, 6Thfloor, Cumballa Lane Extn., Malad (West), Hill, Mtnl Telephone Building, Mumbai, Maharashtra, 400064 Pedder Road, Dr. Gopalraodeshmukh Marg, Cumballa Hill, Mumbai, Pan: Aaatq0024G Maharashtra, 400026 (Appellant) (Respondent) For Assessee : Shri Prashant Ghumare, Adv. For Revenue : Shri Sandeep Lakra, Cit Dr Date Of Hearing : 10.06.2026 Date Of Pronouncement : 11.06.2026 O R D E R Per Vikram Singh Yadav, A.M : These Are Two Appeals Filed By The Assessee Against The Respective Orders Of The Learned Commissioner Of Income Tax (Exemption), Mumbai [‘Ld.Cit(E)’] Of Even Date I.E.,18.02.2026, Wherein The Assessee’S Applications Seeking Renewal Of Registration U/S. 12Ab & 80G(5) Have Been Rejected.

Qimpro Foundation, Mumbai vs. CIT(E), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal & Qimpro Foundation Commissioner Of Income Tax 1-C Sindhu House, Nanabhai (Exemption) Lane Flora Fountain, Mumbai, Vs. 604 Cumballa Hill Mtnl Te Maharashtra, 400001. Building, Pedder Road, Drgopalraodeshmukh Marg, Pan: Aaatq0024G Mumbai, Maharashtra, 400026. (Appellant) (Respondent) For Assessee : Shri Vihit Shah For Revenue : Shri Sandeep Lakra, Cit Dr Date Of Hearing : 09.06.2026 Date Of Pronouncement : 11.06.2026 O R D E R Per Vikram Singh Yadav, A.M : These Are Two Appeals Filed By The Assessee Against The Respective Orders Of The Learned Commissioner Of Income Tax (Exemption), Mumbai [‘Ld.Cit(E)’] Of Even Date I.E., 01.03.2026, Wherein The Assessee’S Applications Seeking Renewal Of Registration U/S. 12Ab & 80G(5) Have Been Rejected.

Qimpro Foundation, Mumbai vs. CIT(E), Mumbai

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal & Qimpro Foundation Commissioner Of Income Tax 1-C Sindhu House, Nanabhai (Exemption) Lane Flora Fountain, Mumbai, Vs. 604 Cumballa Hill Mtnl Te Maharashtra, 400001. Building, Pedder Road, Drgopalraodeshmukh Marg, Pan: Aaatq0024G Mumbai, Maharashtra, 400026. (Appellant) (Respondent) For Assessee : Shri Vihit Shah For Revenue : Shri Sandeep Lakra, Cit Dr Date Of Hearing : 09.06.2026 Date Of Pronouncement : 11.06.2026 O R D E R Per Vikram Singh Yadav, A.M : These Are Two Appeals Filed By The Assessee Against The Respective Orders Of The Learned Commissioner Of Income Tax (Exemption), Mumbai [‘Ld.Cit(E)’] Of Even Date I.E., 01.03.2026, Wherein The Assessee’S Applications Seeking Renewal Of Registration U/S. 12Ab & 80G(5) Have Been Rejected.

Akanksha Charitable Trust, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Hon’Ble Beena Pillai & Hon’Ble Jagadish

Mancherji Joshi Memorial Education Fund, Mumbai vs. CIT (Exemptions) Mumbai, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyalmancherji Joshi Memorial Commissioner Of Income Tax Education Fund (Exemption) 623, Marker Mansion, Lady Vs. Room No.601, 6Th Floor, Jehangir Road, Parsi Colony, Cumballa Hill Mtnl Te Building, Dadar,, Mumbai, Maharashtra, Pedder Road,, Mumbai, 400014 Maharashtra

Reliance Foundation Institution of Education and Research, Mumbai vs. Commissioner of Income-Tax (Exemption), Mumbai

In the result, both the appeals filed by the assessee

Reliance Foundation Institution of Education and Research, Mumbai vs. Commissioner of Income-Tax (Exemption), Mumbai

In the result, both the appeals filed by the assessee

Imppa Welfare Trust, Mumbai vs. ITO (Exemption) Ward 1(3), Mumbai

In the result, ITA No.1999/Mum/2026 is dismissed as having become infructuous, whereas ITA No

Bench: Shri Anikesh Banerjee& Shri Makarand Vasant Mahadeokar1. Ita No. 1999/Mum/2026 (Assessment Year: N.A.) 2. Ita No. 2000/Mum/2026 (Assessment Year: N.A.) Imppa Welfare Trust Ito (Exemptions), Imppa House, Dr. Ward-1(3), Mumbai Ambedkar Road, Vs. Room No. 619, 6Th Bandra (W), Mumbai, Floor, Cumballa Hill Maharashtra-400 050 Mtnl Building, Pedder Road, Mumbai-400 026 Pan/Gir No. Aaati0713J (Applicant) (Respondent) Assessee By Shri Mitali Parekh, Ld. Ar Revenue By Shri R. A. Dhyani, Ld. Dr Date Of Hearing 14.05.2026 Date Of Pronouncement 08.06.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Two Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income Tax (Exemptions), Mumbai [Hereinafter Referred To As “The Cit(E)”], Both Dated 18.02.2026, Whereby The Application Of The Assessee-Trust Seeking Renewal Of Registration Under Section 12Ab Of The Income Tax Act, 1961 (“The Act”) & Consequential Application Seeking Approval Under Section 80G Of The Act Came To Be Rejected.Since The Issues Involved In Both The Appeals Arise Out Of Common Facts & Were Heard Together, The Same Are Disposed Of By This Consolidated Order For The Sake Of Convenience.

Imppa Welfare Trust, Mumbai vs. ITO (Exemptions) Ward 1(3), Mumbai

In the result, ITA No.1999/Mum/2026 is dismissed as having become infructuous, whereas ITA No

Bench: Shri Anikesh Banerjee& Shri Makarand Vasant Mahadeokar1. Ita No. 1999/Mum/2026 (Assessment Year: N.A.) 2. Ita No. 2000/Mum/2026 (Assessment Year: N.A.) Imppa Welfare Trust Ito (Exemptions), Imppa House, Dr. Ward-1(3), Mumbai Ambedkar Road, Vs. Room No. 619, 6Th Bandra (W), Mumbai, Floor, Cumballa Hill Maharashtra-400 050 Mtnl Building, Pedder Road, Mumbai-400 026 Pan/Gir No. Aaati0713J (Applicant) (Respondent) Assessee By Shri Mitali Parekh, Ld. Ar Revenue By Shri R. A. Dhyani, Ld. Dr Date Of Hearing 14.05.2026 Date Of Pronouncement 08.06.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Two Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income Tax (Exemptions), Mumbai [Hereinafter Referred To As “The Cit(E)”], Both Dated 18.02.2026, Whereby The Application Of The Assessee-Trust Seeking Renewal Of Registration Under Section 12Ab Of The Income Tax Act, 1961 (“The Act”) & Consequential Application Seeking Approval Under Section 80G Of The Act Came To Be Rejected.Since The Issues Involved In Both The Appeals Arise Out Of Common Facts & Were Heard Together, The Same Are Disposed Of By This Consolidated Order For The Sake Of Convenience.

Ambekar Charitable Trust & Research Centre, Mumbai vs. CIT (Exemptions) Mumbai, Mumbai

In the result, both the appeals of the assessee are allowed

Bench: Hon’Ble Shri Pawan Singh & Hon’Ble Shri Girish Agrawal