NEWAGE WDUCATIONAL TRUST,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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ITA 2819/BANG/2025Status: DisposedITAT Bangalore18 August 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had indeed submitted the required documents, including fire safety certificates and building safety reports. Therefore, the CIT(E)'s order was set aside.

What were the facts?

The assessee, a registered charitable trust, applied for approval under Section 80G. The CIT(E) rejected the application for failing to provide building and fire safety certificates.

What were the issues?

Whether the CIT(E) erred in rejecting the 80G approval application without considering the documents submitted by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

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 order of Ld.CIT(E), Bangalore dated 30/09/2025.

2.

The brief facts of the case are that the assessee is a registered charitable trust and got their section 12AB registration for the period 2027-28 to 2031-32. The assessee also applied

ITA No. 2819/BANG/2025 NEWAGE EDUCATIONAL TRUST

for approval u/s. 80G of the Act. The Ld.CIT(E) issued notices for producing the documents to prove the genuineness of the activities of the Trust. The assessee has started the Trust for establishing educational institutions. The Ld.CIT(E) sought for the building approval plan, Building Safety Certificate and Fire Safety Certificate. The assessee had not produced the details and therefore, the Ld.CIT(E) had rejected the application sought for approval u/s. 80G of the Act.

3.

As against the said order, the assessee is in appeal before this Tribunal.

4.

At the time of hearing, the Ld.AR submitted that the assessee had produced the Fire Safety Certificate, Fire Safety Compliance report and Building Safety report issued by PWD authorities but the Ld.CIT(E) without considering the said documents, had rejected the application on the ground that no documents were furnished. The Ld.AR also filed a paper book enclosing the said documents and also enclosing a copy of the Karnataka Government G.O. exempting certain buildings from obtaining Fire Safety Compliance report and submitted that the order may be set aside and remitted to the file of the Ld.CIT(E) for fresh consideration.

5.

The Ld.DR relied on the orders of the Ld.CIT(E) and prayed to dismiss the appeal.

6.

We have heard the arguments of both sides and perused the materials available on record.

7.

The assessee is a registered charitable trust and got their registration u/s. 12AB of the Act. Subsequently, they applied for approval u/s. 80G for claiming exemption. The said application was processed by the Ld.CIT(E) which was finally rejected on the ground that the required documents are not filed. We have perused the documents enclosed in the paper book. In the paper book, the assessee enclosed all the documents sought for by the Ld.CIT(E). It seems that all the required documents are furnished by the assessee as seen from the e-mail acknowledgment filed by the assessee. In such circumstances, we are inclined to set aside the order of the Ld.CIT(E) dated 30/09/2025 and remit the same to his file for deciding the issue afresh and also by considering the documents furnished by the assessee. We also permit the assessee to furnish the documents before the Ld.CIT(E) while deciding the issue afresh.

ITA No. 2819/BANG/2025 NEWAGE EDUCATIONAL TRUST

8.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 18th August, 2026.

Sd/- Sd/- PRASHANT MAHARISHI SOUNDARARAJAN K. VICE PRESIDENT JUDICIAL MEMBER Bangalore, Dated: 18th August, 2026.

Copy to: NEWAGE EDUCATIONAL TRUST, NO. 1229, 1ST MAIN, 8TH CROSS, 1 YELAHANKA S.O, NAGANAHALLI, BENGALURU-560064, KARNATAKA COMMISSIONER OF INCOME TAX (EXEMPTIONS), 2 EXEMPTION CIRCLE, UNITY BUILDING ANNEX, MISSION ROAD, BENGALURU-560027, KARNATAKA 3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH

BY ORDER

ASSISTANT REGISTRAR, I.T.A.T., BANGALORE.

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