Chaturbhuja Mata Mai Seva Trust Vs CIT (Exemptions) (ITAT Mumbai)
Summary: The Mumbai Bench of the Income Tax Appellate Tribunal considered the assessee’s appeal against the order dated 08.02.2026 passed by the Commissioner of Income-tax (Exemptions), Mumbai, rejecting its Form No. 10AB application dated 29.09.2025 under section 12A(1)(ac)(ii) of the Income-tax Act, 1961, seeking renewal of registration under section 12AB. The assessee was a public charitable trust constituted under the Bombay Public Trusts Act, 1950, whose stated objects included free medical camps, nutrition and hygiene education, promotion of equal opportunities for women and gender equality, old-age homes, community halls and public libraries.
The assessee had first received provisional registration in Form No. 10AC dated 27.05.2021 under section 12A(1)(ac)(vi), bearing Registration No. AACTC6372RE20206 and valid from AY 2021-22 to AY 2023-24. It subsequently received registration in Form No. 10AC dated 08.11.2021 under section 12A(1)(ac)(i), bearing URN AACTC6372RE20212 and valid from AY 2022-23 to AY 2026-27. As the registration was due to expire at the end of AY 2026-27, the assessee filed Form No. 10AB for renewal under section 12A(1)(ac)(ii).
The CIT(E), while examining the renewal application, noted that the assessee had not produced a registration certificate under section 12A or section 12AA relating to the period before 01.04.2021. Although the CIT(E) recognised that trusts without registration under the old regime were required to obtain provisional registration under section 12A(1)(ac)(vi), the renewal application was nevertheless rejected on the basis that the assessee had not established registration under the erstwhile regime. The CIT(E) consequently treated the registration granted on 08.11.2021 as invalid. A general observation regarding amendment of the trust deed was also made without identifying any specific defective clause or statutory deficiency.
