Rayoman Charitable & Research Foundation Vs ITO Exemption (ITAT Mumbai)
Material Facts
The assessee-trust filed Form No. 10AB on 30.09.2025 under Section 12A(1)(ac)(ii) seeking renewal of registration under Section 12AB. The CIT(E) issued a notice dated 07.01.2026 seeking documents prescribed under Rule 17A(2). As the assessee did not comply, the application was rejected on 01.03.2026.
Proceedings and Submissions
The assessee submitted that the notice could not be attended due to an email-related issue in receiving and accessing the communication and that the non-compliance was neither deliberate nor intentional. It was further contended that the application was rejected without recording any adverse finding regarding the trust’s objects or the genuineness of its charitable activities. The Departmental Representative did not oppose restoration of the matter.
Tribunal’s Findings
The Tribunal observed that the rejection was primarily based on non-compliance with the notice and that the CIT(E) had not examined the application on merits or recorded any conclusive adverse finding regarding the charitable nature of the objects or genuineness of the activities. Considering the explanation and the Revenue’s no-objection, the Tribunal held that the assessee deserved another effective opportunity.
Final Ruling
The ITAT set aside the order dated 01.03.2026 and restored the application to the CIT(E) for fresh adjudication after granting a reasonable opportunity of hearing. The assessee was directed to cooperate and furnish the required documents. The Tribunal clarified that it had expressed no opinion on the merits. The appeal was allowed for statistical purposes.
