ADVAYA EDUCATIONAL AND CHARITABLE TRUST,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

ITA 2225/BANG/2026Status: DisposedITAT Bangalore11 September 2026AY 2025-2619 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) erred in rejecting the applications without proper examination and without providing adequate opportunity for hearing. The Tribunal noted that the assessee had received donations and incurred some expenditure, and that there was no bar to re-applying once activities commenced.

What were the facts?

The assessee trust filed applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act. The CIT(Exemption) rejected these applications, citing that the trust had not commenced its charitable activities and that a previous rejection order had attained finality.

What were the issues?

Whether the CIT(Exemption) properly examined the genuineness of the trust's activities and whether principles of natural justice were followed in rejecting the applications for registration and approval.

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 PRASHANT MAHARISHI & SHRI KESHAV DUBEY

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

ITA 2225, 2253 & 2254/BANG/2026

01.

These are the three appeals filed by the Adavaya Educational and Charitable Trust against various orders.

02.

ITA No. 2225/Bangalore/2026 is filed against the order dated 16 December 2024 passed by the Commissioner of Income Tax (Ex

The order continues below.

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