GOD IS LOVE CHARITABLE TRUST,MUMBAI V. CIT (EXEMPTION), PUNE

ITA 6963/MUM/2025

AI Insights

The case involves God Is Love Charitable Trust, which appealed against the decision of the CIT (Exemption), Pune, rejecting their application for registration under section 12AB of the Income-tax Act, 1961. The initial rejection was due to a technical issue regarding the selection of codes/clause in the application forms. After addressing the technical issues and obtaining provisional registration, the Trust filed a new appeal against a subsequent order that rejected their application on merits. Consequently, the Trust decided to withdraw the initial appeal, as it was no longer necessary following the filing of the new appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840179 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 30-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADIPSINH SAKTAVAT
• Keywords: Charitable institution
• Section: 12AA; 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6963/MUM/2025 God Is Love Charitable Trust House No 380, Umelman, Vasai, Bassein Road. S.O., Thane, Maharashtra 401202 (PAN: AADTG7166N) vs CIT (Exemption), Mumbai Appellant Respondent Present for: Assessee by : None Revenue by : Shri Pradipsinh Saktavat – Sr. DR Date of Hearing : 26.02.2026 Date of Pronouncement : 27.02.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of CIT(Exemption), Pune vide Order No. ITBA/EXM/F/EXM45/2022- 23/1051619480(1) dated 29.03.2023 passed u/s. 12AA of the Income- tax Act, 1961 (hereinafter referred to as the “Act”). 2. Grounds taken by the assessee are reproduced as under: “ 1. On the facts and in the circumstances of the case and in law rejection order was on account of he fact the appellant failed to submit the requisite documents in time, but the same was on the fact that there was no knowledge of those notice issued by the learned CIT (E), being the trustees are not techny savy, as such. Hence the said failure be considered as technical and venial in nature and neither deleberate 2. On the facts and in the circumstances of the case and in law the learned CIT (E) erred in rejecting application for grant of registration merely on the premise that there is a mismatch in the nature of activities in Form 10A and Form 10AB as such mistake in only technical and venial in nature and neither deliberate. Printed from counselvise.com 2 ITA No. 6963/Mum/2025 God is Love Charitable Trust. 3. Your appellant prayed for grant of Final registration under section 12A of the Act.” 3. At the very outset, it is noted that assessee has moved an application dated 19.02.2026, requesting to allow withdrawal of his appeal filed before the Tribunal. Content of this application is reproduced as under: “APPLICATION FOR WITHDRAWAL OF APPEAL The Appellant most respectfully submits as under: 1. The present appeal has been filed against the order dated 29.03.2023 passed by the Commissioner of Income-tax (Exemptions), whereby the Appellant's application in Form 10AB was rejected on the ground of incorrect code / clause selection (Refer Exhibit-1), 2. The Appellant submits that the aforesaid rejection order was purely technical in nature and did not involve any adjudication on the objects or genuineness of the Appellant's activities, 3. Subsequently, after filing a fresh and correct application in Form 10A and obtaining provisional registration, the Appellant filed a fresh application in Form 10AB, which came to be rejected by a subsequent order dated 04.03.2024 on merits (Refer Exhibit-2). 4. The Appellant has now filed a separate appeal against the subsequent rejection order dated 04.03.2024, which is the operative and effective order governing the Appellant's registration under section 12AB of the Income-tax Act. 1961 (Refer Exhibit-3). 5. In view of the above, the appeal against the order dated 29.03.2023 is no longer necessary and is therefore not being pursued. 6. The Appellant therefore seeks permission of this Hon'ble Tribunal to withdraw the present appeal, with liberty to pursue the appeal filed against the subsequent order dated 04.03.2024. PRAYER In view of the above facts, the Appellant respectfully prays that this Hon'ble Tribunal may be pleased to:  Allow this appeal to be withdrawn as it is no longer needed/not pressed, and  Grant the Appellant liberty to pursue the appeal already filed against the subsequent order dated 04.03.2024.” Printed from counselvise.com 3 ITA No. 6963/Mum/2025 God is Love Charitable Trust. 3. No objection was raised by the ld. DR upon this withdrawal. Accordingly, application made by the assessee is allowed. The appeal is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 27 February, 2026. S Sd/- Sd/- [Amit Shukla] [Girish Agrawal] Judicial Member Accountant Member Dated: 27 February, 2026. MP, Sr.P.S Copy to: 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com 4 ITA No. 6963/Mum/2025 God is Love Charitable Trust. Sr. No. Details Date Initial Designation 1. Draft dictated on computer 26.02.2026 27.02.2026 Sr.PS/PS 2. Draft Placed before author Sr.PS/PS 3. Draft proposed & placed before the Second Member JM/AM 4. Draft discussed/approved by Second Member JM/AM 5. Approved Draft comes to the Sr.PS/PS 27.02.2026 27.02.2026 Sr.PS/PS 6. Order pronouncement on Sr.PS/PS 7. File sent to the Bench Clerk Sr.PS/PS 8. Date on which the file goes to the Head clerk 9. Date on which file goes to the AR 10. Date of Dispatch of order Printed from counselvise.com "