NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI V. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

ITA 7889/MUM/2025

AI Insights

The case involves the Nishrin Bookwala Memorial Cancer Aid Trust, which appealed against the rejection of its applications for registration under Section 12AB and approval under Section 80G of the Income-tax Act, 1961. The Commissioner of Income-tax (Exemptions) had rejected these applications on the grounds that the trust had selected the wrong statutory clause in Form No. 10AB due to a technical glitch in the Income-tax Department's portal. The Tribunal found that the Commissioner had not adequately considered the technical issues raised by the trust and emphasized that procedural requirements should not frustrate the substantive rights of the trust.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837866 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-11-2025
• Other Referred Cases: Shree Swaminarayan Gadi Trust v. CIT(E), Deodhar Education and Vocational Academy v. CIT(E), Mistry Memorial Foundation v. CIT(E)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMOL KIRTANE
• Assessee Lawyers: NITESH JOSHI
• Keywords: Set aside; Opportunity of being heard; Reasonable cause; Period of limitation; Principle of natural justice; Time period of passing order; Procedural lapse
• Section: 11; 12A; 12; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 7890 & 7889/MUM/2025 Assessment Year: 2026-27 Nishrin Bookwala Memorial Cancer Aid Trust, C/O Mohamedi H Fatehi Room No. 1, 1st floor, Moonim House, Sarang Street, Mumbai-400 003. Vs. Income Tax Officer (Exemption)-2(1), 6th floor, Cumballa Hill, MTNL Building, Peddar Road, Mumbai-400026. PAN NO. AAETN 1608 F Appellant Respondent Assessee by : Mr. Nitesh Joshi Revenue by : Mr. Amol Kirtane, CIT-DR Date of Hearing : 10/02/2026 Date of pronouncement : 16/02/2026 ORDER PER OM PRAKASH KANT, AM These two appeals preferred by the assessee arise from two separate orders, both dated 12.09.2025, passed by Ld. Commissioner of Income-tax (Exemptions), Mumbai [in short ‘the Ld. CIT(E)’], whereby the applications of the assessee-trust seeking regular registration under Section 12AB and approval under Printed from counselvise.com Section 80G of the Income rejected. 2. We shall first address the appeal relating to the rejection of registration under Section 12AB of the Act. 2.1 The material facts, b application in prescribed Form No. 10AB on 29.03.2025. The Commissioner of Income application was incomplete and not accompanied by all requisite documents. It was further Section 12A(1)(ac)(ii) in Form No. 10AB. 2.2 According to the Commissioner, clause (ii) of Section 12A(1)(ac) applies to trusts or institutions already holding regular registration and seeking renewal thereof upon exp stipulated period. In the present case, the assessee had been granted only provisional registration for a limited period of three years. Consequently, the Commissioner held that the assessee was required to file its application under Section 12A specifically governs cases of conversion of provisional registration into regular registration and application u/s 12A(1)(ac)(ii) of the Act. 2.3 The Ld. CIT(E) noted that the application was filed wrong section, accordingly, he provided an opportunity of being Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 Section 80G of the Income-tax Act, 1961 (“the Act”) came to be We shall first address the appeal relating to the rejection of registration under Section 12AB of the Act. The material facts, briefly stated, are that the assessee filed an application in prescribed Form No. 10AB on 29.03.2025. The Commissioner of Income-tax (Exemptions) observed that the application was incomplete and not accompanied by all requisite documents. It was further noticed that the assessee had selected Section 12A(1)(ac)(ii) in Form No. 10AB. According to the Commissioner, clause (ii) of Section 12A(1)(ac) applies to trusts or institutions already holding regular registration and seeking renewal thereof upon exp stipulated period. In the present case, the assessee had been granted only provisional registration for a limited period of three years. Consequently, the Commissioner held that the assessee was required to file its application under Section 12A(1)(ac)(iii), which specifically governs cases of conversion of provisional registration into regular registration and the assessee did not qualify application u/s 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) noted that the application was filed wrong section, accordingly, he provided an opportunity of being Nishrin Bookwala Memorial Cancer Aid Trust 2 ITA No. 7890 & 7889/MUM/2025 tax Act, 1961 (“the Act”) came to be We shall first address the appeal relating to the rejection of riefly stated, are that the assessee filed an application in prescribed Form No. 10AB on 29.03.2025. The ld tax (Exemptions) observed that the application was incomplete and not accompanied by all requisite noticed that the assessee had selected According to the Commissioner, clause (ii) of Section 12A(1)(ac) applies to trusts or institutions already holding regular registration and seeking renewal thereof upon expiry of the stipulated period. In the present case, the assessee had been granted only provisional registration for a limited period of three years. Consequently, the Commissioner held that the assessee was (1)(ac)(iii), which specifically governs cases of conversion of provisional registration qualify to make The Ld. CIT(E) noted that the application was filed under the wrong section, accordingly, he provided an opportunity of being Printed from counselvise.com heard to the assessee before rejecting the application assessee on this ground 2.4 In response, the assessee vide letter dated 25.08.2025 submitted that, at the time of filin statutory clauses were not reflected in the dropdown menu on the Income-tax Department’s portal. It was contended that the assessee had no effective choice but to select the available option, namely clause (ii), in order to comply with the limitation period prescribed under the Act. 2.5 The Commissioner, however, rejected the explanation, holding that (i) the application had been filed under an incorrect provision; and (ii) there exists no enabling provision permitting mod amendment of the selected clause in Form No. 10AB. The application was accordingly rejected as non liberty to pursue alternative remedies. 3. Before us, learned counsel for the assessee invited attention to the documentary material placed in the paper book at page 40, including a snapshot of the Income counsel also drawn out attention to the letter of the assessee filed before the Ld. CIT(E) wherein i application in February 2025, the correct statutory options were not available in the dropdown menu. The assessee claimed to have deferred filing initially, assuming the issue to be technical. Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 heard to the assessee before rejecting the application assessee on this ground. In response, the assessee vide letter dated 25.08.2025 submitted that, at the time of filing the application, the appropriate statutory clauses were not reflected in the dropdown menu on the tax Department’s portal. It was contended that the assessee had no effective choice but to select the available option, namely to comply with the limitation period prescribed The Commissioner, however, rejected the explanation, holding that (i) the application had been filed under an incorrect provision; and (ii) there exists no enabling provision permitting mod amendment of the selected clause in Form No. 10AB. The application was accordingly rejected as non-maintainable, with liberty to pursue alternative remedies. Before us, learned counsel for the assessee invited attention to aterial placed in the paper book at page 40, including a snapshot of the Income-tax portal interface. The Ld. counsel also drawn out attention to the letter of the assessee filed before the Ld. CIT(E) wherein it was urged that while preparing the on in February 2025, the correct statutory options were not available in the dropdown menu. The assessee claimed to have deferred filing initially, assuming the issue to be technical. Nishrin Bookwala Memorial Cancer Aid Trust 3 ITA No. 7890 & 7889/MUM/2025 heard to the assessee before rejecting the application of the In response, the assessee vide letter dated 25.08.2025 g the application, the appropriate statutory clauses were not reflected in the dropdown menu on the tax Department’s portal. It was contended that the assessee had no effective choice but to select the available option, namely to comply with the limitation period prescribed The Commissioner, however, rejected the explanation, holding that (i) the application had been filed under an incorrect provision; and (ii) there exists no enabling provision permitting modification or amendment of the selected clause in Form No. 10AB. The maintainable, with Before us, learned counsel for the assessee invited attention to aterial placed in the paper book at page 40, tax portal interface. The Ld. counsel also drawn out attention to the letter of the assessee filed t was urged that while preparing the on in February 2025, the correct statutory options were not available in the dropdown menu. The assessee claimed to have deferred filing initially, assuming the issue to be technical. Printed from counselvise.com Subsequent attempts, including contact with the departmental helpline, allegedly yielded no resolution. 3.1 It was submitted that as the end of the financial quarter approached, and with the statutory limitation expiring on 31.03.2025, the assessee proceeded to file the application on 29.03.2025 under the available clause, (ii) was not the technically correct provision. The filing, therefore, was argued to be bona fide and compelled by circumstances beyond the assessee’s control. 3.2 The Ld. counsel referred to the decision of the Co Bench of the Tribunal in the case of Trust v. CIT(E) in ITA No. 369 & 370/Srt/2024 that in identical technical problem of clerical error in selecting appropriate head and dropdown menu, t CIT(E) to treat the application of the assessee u/s 12A(1)(ac)(iii) of the Act in place of section 12(1)(ac(ii) of the Act on merit and pass order in accordance with law also referred to the decisi Deodhar Education and Vocational Academy in ITA No. 2318/Pun/2024 wherein also application was filed under clause (vi) of section 12A(1)(ac) of the Act was restored back to th under relevant clause and decide after providing reasonable opportunity of being heard Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 Subsequent attempts, including contact with the departmental llegedly yielded no resolution. It was submitted that as the end of the financial quarter approached, and with the statutory limitation expiring on 31.03.2025, the assessee proceeded to file the application on 29.03.2025 under the available clause, albeit conscious that clause (ii) was not the technically correct provision. The filing, therefore, was argued to be bona fide and compelled by circumstances beyond the assessee’s control. The Ld. counsel referred to the decision of the Co ch of the Tribunal in the case of Shree Swaminarayan Gadi Trust v. CIT(E) in ITA No. 369 & 370/Srt/2024 that in identical technical problem of clerical error in selecting opriate head and dropdown menu, the Tribunal CIT(E) to treat the application of the assessee u/s 12A(1)(ac)(iii) of the Act in place of section 12(1)(ac(ii) of the Act for consider on merit and pass order in accordance with law. The Ld. counsel also referred to the decision of the Co-ordinate Bench in the case of Deodhar Education and Vocational Academy in ITA No. wherein also due to similar inadvertent error the application was filed under clause (vi) of section 12A(1)(ac) of the Act was restored back to the Ld. CIT(E), Pune for treating the application under relevant clause and decide after providing reasonable opportunity of being heard. The Ld. counsel also relied on the Nishrin Bookwala Memorial Cancer Aid Trust 4 ITA No. 7890 & 7889/MUM/2025 Subsequent attempts, including contact with the departmental It was submitted that as the end of the financial quarter approached, and with the statutory limitation expiring on 31.03.2025, the assessee proceeded to file the application on conscious that clause (ii) was not the technically correct provision. The filing, therefore, was argued to be bona fide and compelled by circumstances beyond The Ld. counsel referred to the decision of the Co-ordinate Shree Swaminarayan Gadi Trust v. CIT(E) in ITA No. 369 & 370/Srt/2024 and submitted that in identical technical problem of clerical error in selecting he Tribunal directed the Ld. CIT(E) to treat the application of the assessee u/s 12A(1)(ac)(iii) of the considering the same . The Ld. counsel ordinate Bench in the case of Deodhar Education and Vocational Academy in ITA No. due to similar inadvertent error the application was filed under clause (vi) of section 12A(1)(ac) of the Act, e Ld. CIT(E), Pune for treating the application under relevant clause and decide after providing reasonable . The Ld. counsel also relied on the Printed from counselvise.com decision of the Co-ordinate Bench in the case of Mistry Memorial Foundat taxmann.com 726 (Mumbai circumstances, matter was restored back to the Ld. CIT(E). 4. We have heard rival submissions of the parties an the relevant material assessee had been granted provisional registration under Section 12AB. For regularisation of such provisional registration, the governing provision Section filing of an application within the pres provision is reproduced as under: “12A. 48 49 [(1)] 50The provisions of income of any trust or institution unless the following conditions are fulfilled, namely: (a) …………………….. 61 [(aa) ………………………… 62 [(ab) …………………… 63 [(ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,- (i)………………. Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 ordinate Bench in the case of Mistry Memorial Foundation v. CIT(E) reported in (2025) 171 taxmann.com 726 (Mumbai-Trib.) wherein also in similar circumstances, matter was restored back to the Ld. CIT(E). We have heard rival submissions of the parties an the relevant material on record. It is not in dispute that the assessee had been granted provisional registration under Section 12AB. For regularisation of such provisional registration, the governing provision Section is 12A(1)(ac)(iii), which mandates the filing of an application within the prescribed period. provision is reproduced as under: The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely: …………………….. ………………………… notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or Nishrin Bookwala Memorial Cancer Aid Trust 5 ITA No. 7890 & 7889/MUM/2025 ordinate Bench in the case of Jal Minocher ion v. CIT(E) reported in (2025) 171 wherein also in similar circumstances, matter was restored back to the Ld. CIT(E). We have heard rival submissions of the parties and perused in dispute that the assessee had been granted provisional registration under Section 12AB. For regularisation of such provisional registration, the 12A(1)(ac)(iii), which mandates the cribed period. The relevant shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or Printed from counselvise.com (ii)……………………… (iii) where the trust or institution has been provisionally registered under section 12AB clause (v) or sub 10], at least six months prior to expiry of period of the provisional registration six months of commencement of its activities, whichever is earlier;” 4.1 Under the Income prescribed for filing application for regular registration under the section 12(1)(ac)(iii) of the Act. application for regularisation of registration provided. This fact has not been disputed by the ld CIT(E) also. Thus, it is not the case of the Revenue that the application was barred by limitation. The rejection rests substantially on the ground that the assessee selected clause (ii) instead of clause (iii) 4.2 The explanation offered by the assessee attributes the error to a technical limitation of the Income appropriate statutory option was unavailable at the relevant time, therefore, it chose the available option in the dro choosing section 12(1)(ac)(ii) of the Act wrong section but to meet the limitation of filing application. 4.3 Though the ld CIT(A) recorded that application was not complete and supported by necessary documents , but rejected the application only for selection of wrong section, however, Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 (ii)……………………… where the trust or institution has been provisionally registered under section 12AB64[or provisionally approved under sub clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of ], at least six months prior to expiry of period of the provisional registration 64[or provisional approval, as the case may be,] or within six months of commencement of its activities, whichever is earlier;” e Income-tax Rules, Form No. 10AB has been prescribed for filing application for regular registration under the section 12(1)(ac)(iii) of the Act. The assessee claimed to have for regularisation of registration within the limitation This fact has not been disputed by the ld CIT(E) also. Thus, it is not the case of the Revenue that the application was barred by limitation. The rejection rests substantially on the ground that the assessee selected clause (ii) instead of clause (iii) The explanation offered by the assessee attributes the error to a technical limitation of the Income-tax portal, asserting that the appropriate statutory option was unavailable at the relevant time, chose the available option in the dropdown menu of choosing section 12(1)(ac)(ii) of the Act, knowingly wrong section but to meet the limitation of filing application. Though the ld CIT(A) recorded that application was not complete and supported by necessary documents , but rejected the application only for selection of wrong section, however, Nishrin Bookwala Memorial Cancer Aid Trust 6 ITA No. 7890 & 7889/MUM/2025 where the trust or institution has been provisionally registered under [or provisionally approved under sub-clause (iv) or sub- clause (via) of clause (23C) of section ], at least six months prior to expiry of period of the provisional [or provisional approval, as the case may be,] or within six months of commencement of its activities, whichever is earlier;” tax Rules, Form No. 10AB has been prescribed for filing application for regular registration under the The assessee claimed to have made within the limitation This fact has not been disputed by the ld CIT(E) also. Thus, it is not the case of the Revenue that the application was barred by limitation. The rejection rests substantially on the ground that the assessee selected clause (ii) instead of clause (iii). The explanation offered by the assessee attributes the error to tax portal, asserting that the appropriate statutory option was unavailable at the relevant time, pdown menu of knowingly that it was a wrong section but to meet the limitation of filing application. Though the ld CIT(A) recorded that application was not complete and supported by necessary documents , but he has rejected the application only for selection of wrong section, however, Printed from counselvise.com while rejecting the application, he the assessee of technical glitch in the website of income department. 4.4 Apparently, there was assessee in filing the application or selecting the wrong section. Though the ld CIT(A) permitted to seek alternative remedy under the Act. We note that below the section 12A(1) proviso has been inserted with effect from 1/10 Income-tax Exemption of bonafide reasons or reasonable cause. no delay in filing the application. The observations of ld CIT(E) are that application was not complete and wrong section was chosen by the assessee while making application 4.5 In our opinion, application of the assessee, assessee of technical glitch in the website of the income department. 4.6 In matters concerning statutory benefits, particularly those relating to charitable registration, procedural prescriptions must be construed in a manner that advances the cause of justice rather than frustrates it. A bona fide error induced by systemic or technical constraints cannot, by itself, constitute a valid ground for Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 while rejecting the application, he did not consider above claim of of technical glitch in the website of income here was no advertent error at the end of the assessee in filing the application or selecting the wrong section. Though the ld CIT(A) permitted to seek alternative remedy under the Act. We note that below the section 12A(1)(ac) has been inserted by way of the Finance (No.2) Act, 2024 10/24 which authorise the Commissioner of tax Exemption to condone delay in filing application in case of bonafide reasons or reasonable cause. But in the case , there is he application. The observations of ld CIT(E) are that application was not complete and wrong section was chosen by while making application . In our opinion, the Ld. CIT(E) is not justified in rejecting application of the assessee, without examining the claim of the assessee of technical glitch in the website of the income In matters concerning statutory benefits, particularly those relating to charitable registration, procedural prescriptions must be n a manner that advances the cause of justice rather than frustrates it. A bona fide error induced by systemic or technical constraints cannot, by itself, constitute a valid ground for Nishrin Bookwala Memorial Cancer Aid Trust 7 ITA No. 7890 & 7889/MUM/2025 did not consider above claim of of technical glitch in the website of income-tax advertent error at the end of the assessee in filing the application or selecting the wrong section. Though the ld CIT(A) permitted to seek alternative remedy under (ac) of the Act a by way of the Finance (No.2) Act, 2024 /24 which authorise the Commissioner of to condone delay in filing application in case But in the case , there is he application. The observations of ld CIT(E) are that application was not complete and wrong section was chosen by the Ld. CIT(E) is not justified in rejecting the the claim of the assessee of technical glitch in the website of the income-tax In matters concerning statutory benefits, particularly those relating to charitable registration, procedural prescriptions must be n a manner that advances the cause of justice rather than frustrates it. A bona fide error induced by systemic or technical constraints cannot, by itself, constitute a valid ground for Printed from counselvise.com outright rejection without factual verification. authorities exercising quasi consider explanations supported by material and render findings thereon. The absence of such examination renders the decision vulnerable. This action of ld CIT(E) is in clear violation of principl of natural justice. 4.7 Where an assessee asserts that non arises from technical impediments attributable to the system itself, the authority is duty such verification results in denial technical considerations. present case, reflects undue emphasis on form over substance. The statutory scheme of Section 12A read with Section 12AB is intended to regulate eligibility, devoid of mala fides. 4.8 In view of the foregoing, we are of the considered opinion that the rejection of the application without examining the assessee’s explanation of technical glitch cannot be sustained. 4.9 Therefore, we set aside the order of the Ld. CIT(E) and restore the matter back to him for verification of the claim of the assessee and if the claim is found to be correct directed to consider the application of the assessee fo in accordance with law and Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 outright rejection without factual verification. The horities exercising quasi-judicial functions are obliged to consider explanations supported by material and render findings thereon. The absence of such examination renders the decision This action of ld CIT(E) is in clear violation of principl Where an assessee asserts that non-compliance or defect arises from technical impediments attributable to the system itself, the authority is duty-bound to verify the claim. Rejection without such verification results in denial of substantive rights on purely technical considerations. The approach of the Commissioner, in the present case, reflects undue emphasis on form over substance. The statutory scheme of Section 12A read with Section 12AB is intended to regulate eligibility, not to penalise inadvertent procedural lapses In view of the foregoing, we are of the considered opinion that the rejection of the application without examining the assessee’s explanation of technical glitch cannot be sustained. Therefore, we set aside the order of the Ld. CIT(E) and restore the matter back to him for verification of the claim of the assessee and if the claim is found to be correct, then the Ld. CIT(E) is d to consider the application of the assessee fo accordance with law and ratio of the decisions of the co Nishrin Bookwala Memorial Cancer Aid Trust 8 ITA No. 7890 & 7889/MUM/2025 The Administrative judicial functions are obliged to consider explanations supported by material and render findings thereon. The absence of such examination renders the decision This action of ld CIT(E) is in clear violation of principles compliance or defect arises from technical impediments attributable to the system itself, bound to verify the claim. Rejection without of substantive rights on purely The approach of the Commissioner, in the present case, reflects undue emphasis on form over substance. The statutory scheme of Section 12A read with Section 12AB is intended not to penalise inadvertent procedural lapses In view of the foregoing, we are of the considered opinion that the rejection of the application without examining the assessee’s Therefore, we set aside the order of the Ld. CIT(E) and restore the matter back to him for verification of the claim of the assessee then the Ld. CIT(E) is d to consider the application of the assessee for registration ratio of the decisions of the co-ordinate Printed from counselvise.com Bench of the Tribunal in the cases cited before us appeal of the assessee is allowed for statistical purposes. 5. The second appeal relates to rejection Section 80G of the identical to those discussed above, namely selection of an allegedly incorrect clause in Form No. 10AB. reasoning are materially similar, and no been brought to our notice, the impugned order under Section 80G is likewise set aside. The matter is restored to the Commissioner for fresh adjudication consistent with the directions issued in the appeal concerning registratio 6. In the result, both the appeals of the assessee statistical purposes. Order pronounced in the open Court on Sd/- (KAVITHA RAJAGOPAL JUDICIAL MEMBER Mumbai; Dated: 16/02/2026 Rahul Sharma, Sr. P.S. Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 Bench of the Tribunal in the cases cited before us. Accordingly, the appeal of the assessee is allowed for statistical purposes. The second appeal relates to rejection of approval under Section 80G of the Act, which has been dismissed on grounds identical to those discussed above, namely selection of an allegedly incorrect clause in Form No. 10AB. Since the foundational facts and reasoning are materially similar, and no distinguishing feature has been brought to our notice, the impugned order under Section 80G is likewise set aside. The matter is restored to the Commissioner for fresh adjudication consistent with the directions issued in the appeal concerning registration under Section 12AB. In the result, both the appeals of the assessee ounced in the open Court on 16/02/2026. Sd/ (KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Nishrin Bookwala Memorial Cancer Aid Trust 9 ITA No. 7890 & 7889/MUM/2025 Accordingly, the appeal of the assessee is allowed for statistical purposes. of approval under which has been dismissed on grounds identical to those discussed above, namely selection of an allegedly Since the foundational facts and distinguishing feature has been brought to our notice, the impugned order under Section 80G is likewise set aside. The matter is restored to the Commissioner for fresh adjudication consistent with the directions issued in the In the result, both the appeals of the assessee are allowed for /02/2026. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER Printed from counselvise.com Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Nishrin Bookwala Memorial Cancer Aid Trust ITA No. 7890 & 7889/MUM/2025 Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Nishrin Bookwala Memorial Cancer Aid Trust 10 ITA No. 7890 & 7889/MUM/2025 BY ORDER, (Assistant Registrar) ITAT, Mumbai Printed from counselvise.com "