Basilica of Our Lady of the Mount Vs Exem. Ward 1(1) (ITAT Mumbai)
Summary: The Mumbai ITAT allowed the appeal of Basilica of Our Lady of the Mount and directed the CIT(E) to grant renewal of registration under Section 12AB. The assessee, popularly known as Mount Mary or Mount Mary’s Basilica, is a religious and charitable institution at Bandra, Mumbai. It was established in 1955, is registered as a public charitable trust under the Maharashtra Public Trusts Act, 1950 and has enjoyed income-tax registration and exemption for several decades. It had also obtained registration under the new regime through Form No. 10AC dated 23/09/2021. The dispute arose when its Form No. 10AB application dated 29/09/2025 for renewal was rejected because it could not furnish a separate written trust deed or Memorandum of Association.
The Tribunal held that Rule 17A(2) itself recognises two different situations. Clause (a) deals with an applicant created or established under an instrument, while clause (b) specifically covers an applicant created or established otherwise than under an instrument and requires a document evidencing its creation or establishment. Therefore, if a formal trust deed were indispensable in every case, Rule 17A(2)(b) would have little or no independent purpose. The absence of a formal instrument may require the applicant to establish its creation and existence through appropriate evidentiary material, but the enquiry cannot end merely because no formal trust deed exists.
