SRI SHIRADI SAI BABA TRUST,HOSADURGA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

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ITA 2729/BANG/2025Status: DisposedITAT Bangalore17 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT (Exemptions) for fresh consideration. The assessee was directed to submit all necessary documents and was granted a reasonable opportunity of being heard.

What were the facts?

The assessee, Sri Shiradi Sai Baba Trust, applied for approval under Section 80G of the Income Tax Act. The CIT (Exemptions) rejected the application, citing non-response to notices despite opportunities for hearing.

What were the issues?

Whether the CIT (Exemptions) rightly rejected the application for approval under Section 80G without considering the assessee's reply, and if a fresh opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: CA Srikrishna Kantila, A.R
Hearing: 04.06.2026Pronounced: 17.08.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT (Exemptions), Bengaluru dated 05.09.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1080 381314 (1) rejecting the approval u/s 80G of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee has raised the following grounds of appeal:-

ITA No.2729/Bang/2025 Sri Shiradi Sai Baba Trust, Hosadurga Page 2 of 4

ITA No.2729/Bang/2025 Sri Shiradi Sai Baba Trust, Hosadurga Page 3 of 4 3. At the outset, the ld. AR of the assessee vehemently submitted that the ld. CIT(E), Bengaluru rejected the application filed in form 10AB dated 25.03.2025 for approval u/s. 80G of the Act by alleging that despite granting two opportunities of being heard, the assessee had not responded to any of the notices. Further, the ld. AR submitted that the assessee infact had filed detailed reply before the ld. CIT(E) on 02/09/2025 which were not considered by the ld. CIT(E) & rejection the application & accordingly prayed that one more opportunity may be granted before the ld. CIT(E) to submit the necessary details/documents. The ld. DR also did not oppose the proposition of remitting the matter back to the file of the ld. CIT(E). This being so, in the interest of justice, equity and fair play and as requested by the ld. AR of the assessee, we deem it fit and proper to remit the entire issue of approval u/s 80G(5) of the Act to the file of the ld. CIT(E) to decide afresh in accordance with law. Needless to say, reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to submit all the necessary details/ documents once again or as may be required by the ld. CIT(E) for granting approval u/s. 80G of the Act. We make it clear that in case of further default, the assessee shall not be entitled for any leniency. It is ordered accordingly.

4.

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

Order pronounced in the open court on 17th Aug, 2026

Sd/- Sd/- (Waseem Ahmed) (Keshav Dubey) Accountant Member Judicial Member

Bangalore, Dated 17th Aug, 2026. VG/SPS

ITA No.2729/Bang/2025 Sri Shiradi Sai Baba Trust, Hosadurga Page 4 of 4

Copy to:

1.

The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order

Asst. Registrar, ITAT, Bangalore.

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