IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7265/MUM/2025 (A.Y. 2025-26 to A.Y. 2029-30)

&

ITA No. 7266/MUM/2025 (A.Y. 2025-26 to A.Y. 2029-30)

Tirth Global Foundation v/s. Income Tax Officer–27(3)(1), 601, Glass View Society, Plot बनाम Vashi Railway Station, No. 13, Pestom Sagar, Road No. Mumbai – 400 703, 3, Opp. Shoppers Stop, Maharashtra Chembur, Mumbai – 400089, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADTT5346D Appellant/अपीला्वी .. Respondent/्ቚतिवादी

Appellant by : Shri Ryan Saldanha, Adv.

Respondent by : Shri Ritesh Misra, (CIT-DR)

Date of Hearing 05.01.2026 Date of Pronouncement 02.02.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The above captioned appeals have been filed by the assessee Trust against the orders passed by the Learned Commissioner of Income- tax(Exemptions), Mumbai [hereinafter referred to as “CIT(E)”] u/s. section 12AB and 80G of the Income-tax Act, 1961 [hereinafter referred to as “Act”].Since the issues are inter-connected and also the fact that appeals were heard together, they are being taken up together for adjudication vide this composite order for the sake of brevity. 2. The grounds of appeal are as under:-

ITA No. 7265/MUM/2025

1) The Ld. Commissioner of Income Tax (Exemption) [CIT(E)] erred in rejecting the application for approval u/s 12AB of the Act dated 30.11.2024 on the grounds that it was filed beyond September 2023 ie beyond 6 months from commencement of activities of the Trust.

2) The Ld. CIT(E) erred in not appreciating the fact that:

 The assessee had already obtained provisional approval dated 28.05.2021 which was valid upto Assessment Year 2024-25.

 The assessee had commenced activities on 01.04.2020 which was prior to the date of provisional approval ie 28.05.2021. Thus, the six month time limit from date of commencement of activities does not apply to the assessee.

 The Trustees were not aware that such provisional registration expired after 3 years on 31.03.2024. They were impression that the registration was for 5 to 10 years.

 The provisional registration scheme was introduced for the first time from

01.04.2021 (by Finance Act 2020). Thus, this was a new scheme under which the Trust applied for registration for the first time. Further, this was the first time that the Trustees were applying for renewal of registration.

 The Trust is satisfying all other legal compliances and is filing Form 10BB every year.

3. At the outset, it was noticed that both the above appeals are delayed by 78 days. In this regard, the assessee has filed a condonation application alongwith an affidavit of the Trustee stating that assessee Trust had obtained Provisional Registration in Form 10AC dated 28.05.2021 applicable year for a period of 3 years ie AY 2022-23 to 2024-25. The Trust was to apply for a fresh registration certificate u/s

12A of the Act for AY 2025-26 onwards. The CIT(E) passed order u/s 12A of the Act dated 26.06.2025. Thus, the due date to file the appeal before the ITAT was 25.08.2025.The reason for rejection was that the application for approval u/s 12A of the Act was filed late. The assessee was of the view that it could reapply u/s 12A of the Act. Hence, it did not file further appeal to against the rejection order. This was the first time that the Trust was applying for renewal of Section 12A certificate. The Trust was not aware that such rejection of section 12A approval could be challenged before the ITAT. It was later advised by its Chartered Accountant that the trust should challenge the rejection order before ITAT. Due to the above reason, appeal was delayed. It is submitted that the delay is not intentional. The assessee being layman was not aware of the technical provisions of the Act. The delay was was not malafide and therefore,it may be condoned. Refusing to condone delay can result in meritorious matter being thrown out at the very threshold and ca