JEEVA ANIMAL FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

ITA 2334/BANG/2026Status: DisposedITAT Bangalore16 September 2026AY 2025-265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal for Section 12AB, attributing it to a misunderstanding regarding notice delivery. It held that the wrong mention of a provision in the Section 80G application was not fatal and an opportunity to rectify should have been given.

What were the facts?

The assessee, a charitable trust, applied for registration under Section 12AB and approval under Section 80G. The CIT(E) rejected both applications due to non-response to notices and a wrongly mentioned provision, respectively. The assessee appealed these rejections.

What were the issues?

Whether the rejection of applications for registration under Section 12AB and approval under Section 80G was justified, considering the reasons for non-response and the nature of the error in the application.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K.

For Respondent: Shri Somnath S Ukkali, CIT-DR

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

These are the appeals filed by the assessee challenging the rejection order of the Ld.CIT(E) dated 20/06/2025 in which the registration sought for u/s. 12AB as well as order dated 23/03/2026 in which the approval sought for u/s. 80G has been rejected. Both these appeals are heard together and are disposed of by way of this common order for the sake of conveni

The order continues below.

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