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IN THE INCOME TAX APPELLATE TRIBUNAL

“F” BENCH, MUMBAI

BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER

SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER

ITA No. 1311/Mum./2026 ITA No. 1312/Mum./2026

Shalem Assemblies of God Mission,

New Parsi Chawl Kalakilla, Dharavi

Mumbai - 400017

PAN : AAMTS2752F ……………. Appellant

v/s

Commissioner of Income Tax (Exemptions)

Room No.601, 6^th Floor, Cumballa Hill, MTNL TE

Building, Pedder Road, Dr. Gopalrao Deshmukh

……………. Respondent

Marg, Cumballa Hill.

Mumbai - 400026

Assessee by : Shri Vimal Punmiya

Revenue by : Shri Rajendra Chandekar, CIT-DR

Date of Hearing – 23/04/2026 Date of Order – 20/05/2026

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeals against the separate

impugned orders dated 17.06.2025 and 08.09.2025 passed by the learned

Commissioner of Income Tax (Exemptions), Mumbai, [“learned CIT(E)”],

rejecting the application filed by the assessee for seeking registration under

section 12AB and section 80G of the Income Tax, 1961 (“the Act”).

2. The present appeals are delayed by 158 days and 67 days. Along with

the present appeals, the assessee has filed the affidavit of the trustee

explaining the reason for the delay in filing the present appeals.

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ITAs No.1311 & 1312/Mum/2026 (A.Y. 2026-27)

3. Having considered the submissions made in the affidavits filed before us,

we are of the considered view that there was sufficient cause which prevented

the assessee from filing the present appeals within the prescribed limitation

period. Accordingly, we condone the delay in filing the appeals by the assessee

and proceeded to decide the same on the merits.

4. In ITA No.1311/Mum/2026, the assessee has raised the following

grounds: -

“1. On the facts and circumstances of case and law the Ld CIT(Exemption)

erred in rejecting our application made in the Form 10AB for granting

approval certificate u/s. 12AB of the Income Tax Act, 1961.

2. On the facts and circumstances of case and law, the Ld. CIT(Exemptions)

failed to appreciate that the appellant already held valid provisional

registration and was fully eligible for regular registration under section 12A

of the Income Tax Act, 1961.”

5. While in its appeals being ITA No.1312/Mum/2026, the assessee has

raised the following grounds: -

“1. On the facts and circumstances of case and law the Ld CIT(Exemption)

erred in rejecting our application made in the Form 10AB for granting approval

certificate u/s 80G of the Income Tax Act, 1961.

2. On the facts and circumstances of case and law, the Ld. CIT(Exemptions)

failed to appreciate that the appellant already held valid provisional registration

and was fully eligible for regular registration under section 80G of the Income

Tax Act, 1961.”

6. We first take up ITA No.1311/Mum/2026, which has been preferred by

the assessee against the order dated 17.06.2025, passed by the learned

CIT(E), whereby the application filed by the assessee in Form No.10AB seeking

registration under section 12AB of the Act was rejected.

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ITAs No.1311 & 1312/Mum/2026 (A.Y. 2026-27)

7. The brief facts are that the assessee was granted provisional registration

under section 12A in Form 10AC vide order dated 22.06.2022 for the period

from assessment year 2023-24 to 2025-26. The assessee filed an application

in Form 10AB seeking the regularisation of provisional registration, which was

rejected vide impugned order, observing as follows: -

“M/s. Shalem Assemblies of God Mission [hereafter ‘the applicant' or 'the

assessee’] filed application in Form 10AB dated 26.10.2024 seeking registration

under section 12AB of the Income Tax Act [hereafter the Act]. The applicant

has been granted Provisional Registration under Section 12A of the Act in Form

10AC dated 22.06.2022 by the CPC which was valid for the period of three

years from AY 2023-24 to AY 2025-26.

2. As the trust is provisionally registered, the application for regularization of

provisional registration order ought to be filed under section 12(A)(1)(ac)(iii) of

the Act. For reference, the prov