The rejection of a registration renewal application under Section 12AB due to the non-production of an old registration certificate may be set aside and remanded for verification if the certificate is subsequently produced.

O R D E R

PER : Shri Rakesh Kumar Lodha, Accountant Member

This appeal is filed by the Assessee against the order u/s 12AB of the Act, dated 12-02-2026, passed by Ld. CIT(Exemption), Mumbai, vide DIN No. ITBA/EXM/F/EXM45/2025-26/1085933806.

The Assessee raised the following grounds of appeal:

1. The Learned Commissioner of Income Tax (The CIT(E)) erred in rejecting the application for granting registration U/s 12A of the Act on the ground of absence of registration U/s 12AA prior to 01.04.2021 under the old regime.

2. The learned CIT(E) erred in rejecting the application for registration without giving adequate opportunity of being heard OR submit required explanation and without giving any Show Cause OR specific opportunity as required by law before rejection, violating the principles of natural justice and hence, it is bad in law and lacks legal infirmity.

3. The learned CIT(E) erred in ignoring that in view of the changing trustees due to death and for some reason, though the Trust was registered under 12A Registration No. TR/26315, the certificate copy was not available and the Trust was claiming exemption U/s 12A for decades, which was allowed. Simply because the Registration Certificate is not traceable, it cannot be held that the trust had incorrectly obtained registration U/s 12AB for 5 years in Form 10AC, making the order bad in law which needs to be quashed as ab initio OR otherwise void and illegal.

4. The appellant craves leave to add to, amend and/or alter the above grounds of appeal.

Brief facts of the case are that Assessee has filed an application u/s 12A(1)(ac)(ii) for renewal of registration u/s 12AB of the Income Tax Act, 1961, in Form 10AB on 29-09-2025.

The Ld. CIT(E) issued notice calling for documents as per Rule 17A(2) and in compliance to that assessee has furnished relevant details and documents on 20-01-2026. However, assessee could not furnish old registration certificate issued under old regime u/s 12A of the Act, being not traceable as it was issued 49 years ago. Thus, Ld. CIT(E) rejected the application for non furnishing of such old registration certificate and also held that Assessee was not eligible for renewal of registration u/s 12AB vide certificate dated 24-09-2021 for the AY 2022-2023 to 2026-2027.

Before us, the Ld. Counsel furnished a copy of old registration certificate dt 22-9-1976 and submitted that it’s renewal of registration dated 24-09-2021, was in pursuant to old registration.

The Ld. CIT- DR accepted the factual position of submission of copy of old registration certificate.

We have considered the copy of old certificate of registration, dt. 22-09-1976, and hold that it is appropriate to restore back to Ld. CIT(E) for verification and disposal of application for renewal of registration. Accordingly, the grounds raised by the Assessee are allowed for statistical purposes.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 11.08.2026.