Ahmedabad Visha Shrimali Jain Vs CIT (Exemption) (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT) considered the assessee’s appeal against the order dated 12.02.2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai [CIT(E)], rejecting the assessee’s application in Form No. 10AB filed under section 12A(1)(ac)(ii) of the Income Tax Act, 1961 for renewal of registration under section 12AB.
The assessee challenged the rejection on several grounds, contending that the CIT(E) had erred in treating the registration granted under section 12AB through Form No. 10AC dated 28.05.2021 as invalid solely because the earlier registration certificate under section 12A/12AA was not furnished. The assessee submitted that the omission was due to an inadvertent oversight, that the earlier registration existed, that the CIT(E) ought to have verified departmental records, that adequate opportunity had not been granted, that the charitable objects and genuineness of activities had not been examined as required under section 12AB, and that the trust’s long-standing charitable activities since its establishment on 31.07.2004 had been ignored.
The Tribunal noted that the assessee had filed Form No. 10AB on 22.09.2025 seeking renewal of registration under section 12AB. Following a notice dated 25.01.2026 issued under Rule 17A(2), the assessee submitted a reply on 02.02.2026 along with certain documents. The CIT(E) observed that although the assessee had been granted regular registration in Form No. 10AC dated 28.05.2021 valid for assessment years 2022-23 to 2026-27, it had failed to furnish the earlier registration certificate under section 12A/12AA. Holding that proof of registration under the erstwhile regime prior to 01.04.2021 had not been produced, the CIT(E) treated the Form No. 10AC registration as invalid and rejected the renewal application. No adverse finding was recorded regarding the charitable nature of the assessee’s objects or the genuineness of its activities.
