RUAH COMMUNITY FOUNDATION,MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 7026/MUM/2025

AI Insights

The case involves Ruah Community Foundation, which appealed against the decision of the Commissioner of Income Tax (Exemptions) - Mumbai, rejecting their application for final registration under section 12AB of the Income Tax Act, 1961. Initially, the foundation was provisionally registered, but their application for final registration was rejected due to a technical error in citing the correct subsection of the Act in their application. The Tribunal found that despite the error, all necessary particulars were available and directed a reconsideration of the application under the correct subsection.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829329 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Mumbai
• Assessment Year: misc
• Appeal Filed On: 31-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMA SHANKAR PRASAD
• Assessee Lawyers: KRISH DESAI

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 7026/Mum/2025 Assessment Year : 2026-27 Ruah Community Foundation, Flat No. 503, Plot No. 11, Dhvani Co-Op. Hsg. Soc., Ganesh Nagar, Kandivali-West, Mumbai-400067. PAN : AALCR9217Q vs. CIT (Exemptions), 601, 6th Floor, Cumballa Hill, MTNL TE Building, Pedder Road, Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Shri Krish Desai (Virtually present) For Revenue : Shri Umashankar Prasad, CIT-DR Date of Hearing : 08-01-2026 Date of Pronouncement : 12-01-2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions)-Mumbai [„Ld.CIT(E)‟], wherein the assessee‟s application, seeking registration u/s. 12AB of the Income Tax Act, 1961 („the Act‟) was rejected vide order dt. 30-08-2025. 2. Briefly stated, facts of the case are that the assessee has applied for provisional registration u/s 12AB which was granted vide order dt. 19-10- 2022. The assessee thereafter sought final registration and moved an application in Form-10AB. The Ld.CIT(E) observed that as the Trust is Printed from counselvise.com 2 ITA No. 7026/Mum/2025 provisionally registered, the application for regularization of provisional registration ought to be filed u/s. 12A(1)(ac)(iii) of the Act, whereas the assessee has applied for regularization of provisional registration u/s. 12A(1)(ac)(ii) of the Act and after issuing show cause and considering the fact that there is no provision under the Act, which allows the rectification/amendment in the clause under which the application has been filed, the application so filed by the assessee-Trust was rejected. Against the said order the assessee is in appeal before us. 3. Both the parties were heard and material available on record was perused. We find that it was only a technical breach, wherein the assessee has mentioned the wrong section under which it has moved an application for seeking final registration and for all intend and purposes and even from a documentation perspective and the requisite form for seeking the final registration, all necessary particulars are already available on record. We, therefore, direct the Ld.CIT(E) to consider the application already filed as filed u/s. 12A(1)(ac)(iii) of the Act and decide the matter afresh as per law, after providing necessary opportunity to the assessee. 4. In the result, the appeal so filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 12-01-2026 Sd/- Sd/- [RAHUL CHAUDHARY] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 12-01-2026 TNMM Printed from counselvise.com 3 ITA No. 7026/Mum/2025 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "