Rotary Club of Bombay Pier Charities Trust Vs CIT (ITAT Mumbai)
Summary: The Mumbai ITAT considered two connected appeals by Rotary Club of Bombay Pier Charities Trust against separate orders dated 01.03.2026 passed by CIT(Exemptions), Mumbai, rejecting renewal of registration under section 12AB and approval under section 80G(5). The appeals were delayed by seven days, which the Tribunal condoned after accepting the explanation that the delay resulted from the long leave of the staff member handling the matter and the bona fide impression that the appeals had already been filed. Taking up the section 12AB matter first, the Tribunal noted that the Trust had filed Form No.10AB on 29.09.2025 under section 12A(1)(ac)(ii). CIT(E) issued notices seeking documents under Rule 17A(2) but subsequently rejected the application on the ground that it was incomplete and that the Trust had failed to comply fully with the notices.
The Trust contended that the required material had actually been furnished physically before CIT(E), including its trust deed, registration certificates, FCRA registration, financial statements, ITR acknowledgements and other supporting documents. It also submitted that it had been carrying on charitable activities for more than three decades and had been granted registration in earlier years. The Tribunal found that the impugned order did not identify which particular documents had remained unfiled or what specific compliance had not been made. It merely contained a general observation of non-compliance without dealing with the documents claimed to have been furnished. The ITAT held that such a cryptic rejection could not be sustained and emphasised that while considering registration under section 12AB, the authority must examine the objects of the trust and genuineness of its activities after providing a reasonable and effective opportunity to the applicant.
