IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 7267 & 7268/MUM/2025 Assessment Year: 2025-26 to 2029-30)

Shree Mumbai Digambar Jain Vs ITO ward 1(1)(1), Mumbai Seva Sangh Aayakar Bhavan, Churchgate, 303, Shree Sainath CHS, C Mumbai 400020 Wing, Mirashi Chawl, Mumbai 400055 PAN: (AAZTS1449Q)

Appellant Respondent Present for:

Appellant by : Shri Ryan Saldhana, CA Respondent by : Shri Swapnil Choudhary Sr. DR Date of Hearing : 07.01.2026 Date of Pronouncement : 23.03.2026

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

Both the above captioned appeals filed by the assessee are against the orders dated 26.09.2025 passed by ld. CIT (Exemptions), Mumbai in Form 10AD vide order reference nos. ITBA/EXM/F/EXM45/2025- 26/1081244402(1) and ITBA/EXM/F/EXM45/2025- 26/1081244590(1) rejecting the applications for registration in Form No. 10AB under clause (iii) of section 12A(1)(ac) of the Income Tax Act, 1961 (the Act) and under clause (iii) of first proviso to section 80G(5) of the Act, both filed on 17.03.2025.

2. Grounds taken by the assessee are reproduced as under:

ITA No. 7267/Mum/2025:

“1) The l