Bai Hirabai Manchersha Gilder Charity Trust Vs CIT (Exemptions) (ITAT Mumbai)
Summary: The assessee, Bai Hirabai Manchersha Gilder Charity Trust, challenged the order dated 28.02.2026 passed by the Commissioner of Income Tax (Exemptions), Mumbai, rejecting its application in Form No. 10AB under section 12A(1)(ac)(ii) of the Income Tax Act, 1961, seeking renewal of registration under section 12AB. The trust had earlier obtained registration under section 12AB in Form No. 10AC dated 06.04.2022, valid for five years from assessment year 2022-23 to assessment year 2026-27.
The CIT(E) rejected the renewal application principally because the assessee did not furnish the earlier registration certificate issued under section 12A or section 12AA, or approval under section 10(23C), under the erstwhile regime prior to 01.04.2021. The assessee had been specifically required to furnish a self-certified copy of the earlier registration or approval. The CIT(E) consequently held that the validity of the Form No. 10AC dated 06.04.2022 could not be established and that the existing registration could not be treated as valid in law.
The assessee submitted before the Tribunal that the original section 12A registration certificate had been lost or misplaced. An affidavit of the trustee, Shri Burzin Katrak, stated that despite diligent search the original certificate could not be traced. The assessee also relied upon a screenshot of the Income Tax Department’s official portal, which reflected registration under section 12A with the date of registration recorded as 03.04.1975. The assessee further submitted that it had been regularly filing returns of income and that registration under section 12AB had already been granted in Form No. 10AC dated 06.04.2022.
