Vagad Visha Oswal Murtipujak Jain Sangh Vs CIT (Exemptions) (ITAT Mumbai)
The Income Tax Appellate Tribunal, Mumbai, considered the assessee’s appeal against the order dated 12.02.2026 passed by the Commissioner of Income Tax (Exemptions) [CIT(E)] in Form No. 10AD under Section 12AB read with Section 12A(1)(ac)(ii) of the Income-tax Act, 1961, rejecting the assessee’s application in Form No. 10AB for renewal of registration under Section 12AB.
The assessee challenged the rejection on the ground that it was based solely on the alleged non-submission of a self-certified copy of the registration certificate granted under Section 12A/12AA under the earlier regime. The assessee contended that the certificate had already been furnished electronically and that non-submission of a physical copy did not negate the existence of its earlier registration, which was verifiable from departmental records.
The facts recorded by the Tribunal show that the assessee filed Form No. 10AB on 23.09.2025 seeking renewal of registration. During the proceedings, the CIT(E) issued a notice calling for documents prescribed under Rule 17A. According to the CIT(E), although the assessee furnished certain details through its reply dated 04.02.2026, it failed to furnish the self-certified copy of the earlier registration certificate under Section 12A/12AA. On that basis, the CIT(E) concluded that the assessee had failed to establish the existence of a valid registration prior to 01.04.2021 and further held that the registration granted under Form No. 10AC under the amended regime itself could not be regarded as valid. Consequently, the renewal application was rejected.
