HANUMANGARH JIWRAJKA CHARITABLE TRUST,MUMBAI V. CIT (EXEMPTIONS), MUMBAI

ITA 7606/MUM/2025

AI Insights

The case involves the Hanumangarh Jiwrajka Charitable Trust, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Mumbai, rejecting their application for approval under section 80G of the Income-tax Act, 1961. The rejection was primarily due to alleged non-compliance with document submission requirements. However, the Trust contended that the notices for document submission were sent to an incorrect email address, preventing them from responding effectively. The Tribunal found merit in the Trust's argument and decided to set aside the CIT's order and remand the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834373 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 21-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RITESH MISRA; LD
• Assessee Lawyers: KOMAL DHEDIA; LD
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice; Charitable institution
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 7606/Mum/2025 (Assessment Year: N.A.) Hanumangarh Jiwrajka Charitable Trust 413-F, 3rd Floor, Vasant Wadi, Kalbadevi Road, Kalbadevi HO, Mumbai- 400 002 Vs. CIT (Exemption), Room No. 601, 6th floor, Cumballa Hill MTNL TE Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026 PAN/GIR No. AAATH1615C (Applicant) (Respondent) Assessee by Ms. Komal Dhedia, Ld. AR Revenue by Shri Ritesh Misra, Ld. DR Date of Hearing 29.01.2026 Date of Pronouncement 02.02.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is filed by the assessee against the order passed by the Commissioner of Income Tax (Exemptions), Mumbai [hereinafter referred to as “CIT(A)”] dated 27.09.2025, in Form No. Printed from counselvise.com 2 ITA No. 7606/Mum/2025 Hanumangarh Jiwrajka Charitable Trust 10AD, whereby the assessee’s application filed in Form No. 10AB seeking approval under section 80G of the Income-tax Act, 1961[hereinafter referred to as “the Act”], came to be rejected. Facts of the Case 2. The assessee is a charitable trust who filed an application in Form No. 10AB on 21.02.2025 under clause (iv)(B) of the first proviso to section 80G(5) of the Act seeking approval under section 80G of the Act. On verification of the application, it was noted by the CIT (Exemptions) that the application was not complete and that all the documents required under Rule 11AA(2) were not furnished. Accordingly, a notice was issued to the assessee calling upon the assessee to furnish the complete set of documents. In response to the said notice, the assessee made submissions on 16.07.2025 and 02.08.2025 and furnished the requisite details and documents. Thereafter, a further notice was issued calling for additional information such as proof of activities, proof of expenses, bank statements and explanation for mismatch of expenses. The CIT (Exemptions) recorded that no reply or response was submitted by the assessee. A reminder notice was thereafter issued requiring compliance with the earlier notice. The CIT (Exemptions) again recorded that no reply or response was submitted by the assessee. In the absence of compliance, he concluded that he was unable to arrive at a satisfactory conclusion on these parameters. Accordingly, the application for approval under section 80G was rejected on the ground of non-compliance of notices. Printed from counselvise.com 3 ITA No. 7606/Mum/2025 Hanumangarh Jiwrajka Charitable Trust 3. Aggrieved by the order of CIT(E), the assessee is in appeal before us raising following grounds of appeal: 1. (a) The learned CIT (Exemptions), Mumbai erred in law and on facts in rejecting the appellant trust’s application for permanent registration under section 80G of the Income-tax Act, 1961, filed in Form 10AB, on the ground of non-submission of the documents and explanations specified under Rule 11AA(2). The learned CIT (Exemptions) failed to appreciate that all primary and relevant documents – including the Trust Deed, Trust Registration Certificate, and audited financial statements, had already been duly furnished and were available on record at the time of filing Form 10AB. (b) The learned CIT (Exemptions), Mumbai erred in rejecting the appellant’s application without granting a proper opportunity of being heard in as much as the hearing notices were incorrectly sent to an unrelated email ID ([e-mail]) instead of the appellant’s registered email ID ([e-mail]) or postal address, resulting in a complete denial of principle of natural justice. 2. Your appellant craves leave to add, amend, alter or drop all or any of the above grounds of appeal. 4. During the course of hearing before us, the learned Authorised Representative (AR) of the assessee submitted that the statutory notices issued by the CIT (Exemptions) were incorrectly sent to an unrelated e-mail ID, namely [e-mail], instead of the assessee’s registered e-mail ID, namely [e-mail]. It was contended that, on account of such incorrect service of notices, the assessee could not make any effective compliance or representation before the CIT (Exemptions), and the application under section 80G came to be rejected without proper Printed from counselvise.com 4 ITA No. 7606/Mum/2025 Hanumangarh Jiwrajka Charitable Trust opportunity of being heard. The learned AR, therefore, requested that the impugned order be set aside and the matter be restored to the file of the CIT (Exemptions) for fresh adjudication in accordance with law after granting due and effective opportunity of hearing to the assessee. 5. The learned Departmental Representative (DR) raised no objection to the aforesaid prayer of the assessee. 6. We have considered the rival submissions and perused the material available on record. It is evident from the order of the CIT (Exemptions) that the application under section 80G has been rejected solely on the ground of alleged non-compliance with the notices issued by his office. There is no adjudication on the objects of the trust or on the genuineness of its activities on merits. The assessee has specifically contended before us that the notices were sent to an unrelated e-mail ID and not to the registered e-mail ID of the assessee, as a result of which effective opportunity of being heard could not be availed. This assertion has not been controverted by the Revenue, and the learned DR has also raised no objection to restoration of the matter. 7. In our considered view, rejection of the application under section 80G without ensuring effective service of notices and without granting proper opportunity of hearing amounts to violation of the principles of natural justice. Since the order of the CIT (E) is founded purely on alleged non-compliance and not on examination of the claim on merits, the interest of justice would Printed from counselvise.com 5 ITA No. 7606/Mum/2025 Hanumangarh Jiwrajka Charitable Trust be served if the matter is restored to his file for fresh adjudication. 8. Accordingly, we set aside the impugned order passed by the CIT (E) and restore the matter to his file with a direction to decide the assessee’s application under section 80G afresh in accordance with law, after granting due and effective opportunity of being heard to the assessee. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.02.2026. Sd/- Sd/- (ANIKESH BANERJEE) (MAKARAND VASANT MAHADEOKAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 02/02/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंधधत आयकर आयुक्त / The CIT(A) 4. आयकर आयुक्त(अपील) / Concerned CIT 5. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai Printed from counselvise.com "