GURUWESHVAR SHANI FOUNDATION,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

ITA 1025/IND/2025Status: DisposedITAT Indore09 September 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the order to be ex-parte as there was no material on record for the CIT(E) to decide on merits due to the non-reply. Considering the assessee's undertaking to file a comprehensive reply, the Tribunal set aside the order.

What were the facts?

The assessee's application for final registration under Section 80G(5)(iii) was rejected by the CIT(E) for non-compliance with show cause notices and opportunities to respond. The assessee argued that the order was ex-parte and violated principles of natural justice.

What were the issues?

Whether the rejection of the 80G registration application without considering the assessee's reply, despite opportunities, violated natural justice principles.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Adv & SH
Hearing: 19.08.2026Pronounced: 09.09.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the Income Tax Act 1961, [ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of an Appeal. The Assessee is aggrieved by the order bearing

Number :- ITBA / EXM/ F / EXM45 / 2025-26 /

1082632823(1) dated 14.11.2025 passed by the Ld. CIT(E)

Guruweshvar Shani Foundation ITA No. 1025/Ind/2025 AY-NA whereby the Assessee’s Application in Form 10AB for the Registration u/s 80G(5)(iii) of the Act was rejected.

2.

FACTUAL MATRIX

2.

1 That as per Form No :-10A dated 16-08-2022 the Nature of the activities of the Assessee was religious cum c

The order continues below.

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