St John Ambulance Association Vs CIT (Exemptions) (ITAT Mumbai)
Summary: The Mumbai Bench of the Income Tax Appellate Tribunal considered two appeals filed by St. John Ambulance Association, Maharashtra State Centre, against separate orders of the Commissioner of Income Tax (Exemption), Mumbai rejecting its applications for renewal of registration under section 12AB and consequential approval under section 80G of the Income-tax Act, 1961. The first appeal, ITA No. 5704/Mum/2026, arose from the order dated 30.03.2026 rejecting the Form No. 10AB application for renewal of registration under section 12AB, while ITA No. 5686/Mum/2026 concerned rejection of the consequential application under section 80G. Both appeals were heard together and disposed of by a consolidated order.
The assessee was described as a century-old public charitable institution functioning as the Maharashtra State Centre of the St. John Ambulance Association and engaged in medical relief, first-aid and emergency medical training, medical camps and allied charitable activities. The St. John Ambulance Association, India Chapter was established in 1912 and the Maharashtra State Centre came into existence in 1915. The institution was stated to be chaired by the Governor of Maharashtra, functioning under the General Regulations governing the Indian Branch of the St. John Ambulance Association, registered as a public charitable trust under the Maharashtra Public Trusts Act and continuously registered under section 12A of the Income-tax Act since 17.09.1975. It subsequently obtained registration under the new regime under section 12AB, valid up to Assessment Year 2026-27.
