ITA 5644/MUM/2026

Parties Involved

Facts Summary

The assessee, St. Peters Church, is a charitable institution registered as a public charitable trust under the Maharashtra Public Trusts Act, 1950. The assessee filed an application on 25/09/2025 in Form No.10AB under clause (ii) of section 12A(1)(ac) of the Act seeking renewal of its regular registration. The assessee submitted that it had not been constituted under a formal written trust deed or Memorandum of Association and that it was governed by Canon Law. The assessee further submitted that it was registered as a public charitable trust under the Maharashtra Public Trusts Act, 1950 and furnished the application made before the Charity Commissioner along with the certificate of registration issued by the said authority. The Ld. CIT(E) rejected the application on the ground that the assessee had not furnished the instrument of Trust/MOA as it amounts to non-compliance and non-fulfillment of mandatory requirements prescribed under Section 12AB(1)(b) of the Act read with Rule 17A(2) of the Income-tax Rules, 1962.…

Legal Issues

• 1. Whether the Ld. CIT(E) was justified in rejecting the assessee's application for renewal of registration u/s. 12AB of the Act merely on account of the absence of a formal written trust deed or Memorandum of Association?
• 2. Whether the rejection of registration merely for absence of a formal trust deed could be sustained?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• St. Judes Church Vs. CIT(Exemptions)

  Mumbai bench

• Rotary Club of Mumbai Soho Charitable Trust Vs. CIT(Exemptions), Mumbai

  Mumbai Bench benchAY NAAllowed

• Doshi Bhanji Devji Gaushala panjarapole Sarvjanik Trust Bhanavav Vs. CIT(E)

  Ahmedabad bench

• Jito Bhavnagar Chapter Foundation vs. CIT(E)

  Ahmedabad bench

• Akshat Education and Charitable Trust Vs. CIT(E)

  Ahmedabad bench

• Nithi Educational Trust Vs. The Commissioner of Income Tax (Exemptions), Bangalore

  Bangalore benchAY N.A.Allowed