Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai
Case No: ITA No.6773/Mum/2025
Court: INCOME-TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E’, MUMBAI
Date: 1/5/2026
Parties Involved
appellantEnvironment Sewa Foundation
respondentCommissioner of Income-tax (Exemption), Mumbai
Facts Summary
The assessee, Environment Sewa Foundation, is a charitable trust established to provide education, medical relief, and environmental preservation. The trust initially obtained provisional registration under section 12A of the Income-tax Act, 1961, followed by permanent registration and approval under sections 12A and 80G. For renewal of its permanent registration under section 12AB, the assessee filed an application on 13.03.2025, which was rejected by the Ld. Commissioner of Income-tax (Exempti…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee's application for renewal of registration under section 12AB was filed belatedly.
Precedents Relied Upon
2 precedents cited in this judgement.