SAN JOE BHAVAN TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

ITA 433/BANG/2026Status: DisposedITAT Bangalore09 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there is no bar to filing a fresh application when a previous one was rejected for non-compliance and not on merits. The assessee had also responded to show cause notices and provided details.

What were the facts?

The assessee, a religious and charitable organization, sought permanent registration under Section 12AB. Their applications were rejected multiple times, initially for non-compliance and later for not challenging previous rejection orders. The assessee argued that previous rejections were not on merits and that fresh applications are permissible.

What were the issues?

Whether the rejection of earlier applications for non-compliance bars the filing of fresh applications for registration under Section 12AB. Whether the CIT(E) erred in rejecting the application without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the rejection order of Ld.CIT(E) dated 12/11/2025 in which the assessee’s application for registration has been denied.

2.

The brief facts of the case are that the assessee is a religious cum charitable organization and got their provisional registration for the period 2022-23 to 2024-25. Thereafter,

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Latest GST High Court judgments

Search GST case law →