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