St. Joseph’s High School Vs CIT (Exemption) (ITAT Mumbai)
Summary: The Mumbai Bench of the Income Tax Appellate Tribunal allowed both appeals filed by St. Joseph’s High School against separate orders dated 29.03.2026 passed by the Commissioner of Income Tax (Exemption), Mumbai. One appeal concerned rejection of the assessee’s application in Form No.10AB for renewal of registration under section 12AB of the Income-tax Act, 1961, while the other concerned consequential rejection of approval under section 80G(5).
The assessee was a public charitable trust administering St. Joseph’s High School at Vikhroli, Mumbai. The institution traced its origin to 1966 and had continuously been engaged in imparting primary and secondary education without discrimination based on caste, creed, religion or social status. It was registered as a public trust under the Maharashtra Public Trusts Act, 1950, had recognition from statutory and educational authorities, had remained registered under the Income-tax Act and had consistently claimed exemption under sections 11 and 12. Under the registration regime introduced by the Finance Act, 2020, it had also been granted registration under section 12AB through Form No.10AC with effect from 23.09.2021.
During the renewal proceedings, the CIT(E) called upon the assessee to furnish, inter alia, a self-certified copy of the instrument creating or establishing the trust or its Memorandum of Association under Rule 17A of the Income-tax Rules, 1962. The assessee explained that it had never been constituted under a separate written trust deed or Memorandum of Association. It stated that, being an educational institution established and administered by the Roman Catholic Diocese, its internal administration was governed by Canon Law. In place of a formal trust deed, it furnished the application made before the Charity Commissioner at the time of registration under the Maharashtra Public Trusts Act, the registration certificate issued by the Charity Commissioner and other supporting documents evidencing its creation, existence and continuous charitable activities.
