MANUBHAI A PATEL CHARITABLE TRUST Vs. COMMISSIONER OF INCOME TAX

Parties Involved

Facts Summary

The assessee, a charitable trust, filed an application in Form No.10AB on 27/09/2025 seeking renewal of approval u/s.80G(5)(ii) of the Act. The Ld.CIT(E) issued a notice on 05/01/2026 for non-furnished documents. The assessee submitted the relevant details and documents on 12/01/2026. The Ld. CIT(E) had granted registration in Form No.10AC u/s.12A on 24/09/2021, valid up to 31/03/2026. The application for renewal of approval u/s.80G was rejected on the ground that the assessee had not filed Form No.10AB for renewal of its registration u/s.12A beyond 31/03/2026. The Ld. CIT(E) held that the grant of approval u/s.80G for a period extending beyond the subsisting registration u/s.12A would not satisfy the requirement of s.80G(5)(i), and consequently treated the application as non-maintainable.…

Legal Issues

• 1. Rejection of the application for renewal of approval u/s.80G(5)(ii) on the ground of non-availability of the regular registration certificate u/s. 12A of the Act which is valid for the period beyond 31.03.2026.
• 2. The Ld. CIT(E) erred in treating the application as non-maintainable by incorrectly holding that the appellant has not filed the application in form 10AB for renewal of registration u/s. 12A, without examining the factual position and without proper enquiry.
• 3. The Ld. CIT(E) has failed to appreciate that the due date for filing Form No. 10AB for renewal of registration was 31.03.2026 and the appellant has duly filed the same within the prescribed time limit on 16.03.2026, and therefore the rejection of the application u/s. 80G(5)(ii) is premature and not justified.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Vijayvargia (Vaishya) Rajsevak Parishad (Sanshthan) vs The CIT (Exemption), Jaipur

  Jaipur bench

• Modasa Ekda Visha Khadayata Modipunch Kelvani Mandal vs. CIT(E)

  Ahmedabad bench

• Saraswati Vedic Sanstha vs. CIT (Exemption)

  Delhi Bench ‘F’ benchAY 2025-26Allowed

• Shri Damodar Gaushala vs The CIT (Exemption), Jaipur

  Jaipur bench

• Calcutta International School Society vs. CIT(Exemption), Kolkata

  Kolkata Bench benchAY 2025-26Allowed

• Amrut Public Charitable Trust vs. ITO Exemption

  Mumbai Bench benchAY 2026-27Allowed