Suvidya Prasarak Sangh Vs CIT(Exemptions) (ITAT Mumbai)
“You Have Not Furnished All Documents” Is Not Enough: ITAT Restores Trust’s Section 12AB Renewal Application
Summary: A trust applying for renewal of registration under section 12AB must furnish the documents and information required for examination of its application. But if the CIT(E) rejects the application for incomplete compliance, the rejection order should identify what remained to be furnished. The Mumbai ITAT addressed this point in Suvidya Prasarak Sangh v. CIT(E), setting aside an order that said the applicant had failed to comply with “all terms” of a notice without specifying the outstanding items.
The Tribunal has not granted registration to the Sangh. It has restored the application to the CIT(E) for fresh consideration after the missing documents or details, if any, are specifically communicated and the applicant is given a reasonable opportunity to provide them.
Application Filed, Documents Called For
Suvidya Prasarak Sangh filed Form 10AB on 30 September 2025 under section 12A(1)(ac)(ii), seeking renewal of its registration under section 12AB. On examining the application, the CIT(E), Mumbai, found it incomplete and considered that all documents required to accompany it had not been furnished. A notice dated 6 November 2025 was therefore issued, calling for the complete set of documents and details required under Rule 17A(2).
