DHEEMAHI EDUCATIONAL AND CHARITABLE TRUST,SHIVAMOGGA vs. ITO (EXEMPTIONS) WARD 1,BLR, BANGALORE

ITA 128/BANG/2026Status: DisposedITAT Bangalore09 September 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the earlier order for section 12AB application had been set aside and remitted. Therefore, the rejection of the section 80G application, which was based on the 12AB rejection, was also set aside and remitted to the CIT(E) for fresh adjudication.

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, citing non-commencement of activities and a prior rejection of a 12AB application. The ITAT had previously set aside the 12AB rejection and remitted it for fresh consideration.

What were the issues?

Whether the rejection of the 80G approval application is valid when the related 12AB registration application was set aside and remitted for fresh consideration. The issue is whether the CIT(E) should consider the 80G application afresh in light of the earlier ITAT order.

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.

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of Ld.CIT(E), Bangalore dated 13/12/2025. 2. The brief facts of the case are that the assessee is a charitable trust with the objects of carrying on charitable activities in the field of education and other allied charitable purposes. The assessee filed an application seeki

The order continues below.

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