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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:

2 ITA Nos. 7267 & 7268/Mum/2025 Shree Mumbai Digambar Jain Seva Sangh

“1) The ld Commissioner of Income Tax (Exemption) [CIT(E)] erred in rejecting the application for approval u/s 80G of the Act dated 17.03.2025 on the grounds that there was no registration u/s 12AB of the Act.

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

 The assessee had already obtained Provisional Registration u/s

12A of the Act dated 14.10.2021.

 The assessee had applied for Final Registration u/s 12AB of the Act on 17.03.2025.

 Merely due to some procedural irregularity that application was not filed in time, the application for registration u/s 12A of the Act was rejected on 26.09.2025.

 The assessee has challenged the rejection u/s 12A of the Act before the Hon'ble Income Tax Appellate Tribunal.

3) The assessee prays that the approval u/s 80G of the Act be granted to the assessee Trust.

4) The assessee craves leave to add, delete, amend or alter the above grounds.

ITA No. 7268/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 17.03.2025 on the grounds that it was filed beyond April 2022 i.e. 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

14.10.2021 which was valid upto Assessment Year 2024-25.

 The assessee had commenced activities on 25.04.2021 which was prior to the date of provisional approval ie 14.10.2021.

 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) The assessee prays that the registration u/s 12AB of the Act be granted to the assessee Trust.

4) The assessee craves leave to add, delete, amend or alter the above grounds.”

3. Brief facts of the case are that assessee had obtained provisional approval u/s. 12A on 14.10.2021 in Form No.10AC. Under this

3 ITA Nos. 7267 & 7268/Mum/2025 Shree Mumbai Digambar Jain Seva Sangh

provisional approval, the period covered by it was mentioned as AY 2022-23 to 2024-25. Subsequently, assessee filed Form No.10AB seeking final approval for registration u/s. 12A on 17.03.2025. However, the same was