UNIVERSAL KNOWLEDGE FOUNDATION,KOLLAM vs. CIT (EXEMPTION), KOCHI

ITA 453/COCH/2026Status: DisposedITAT Cochin10 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) violated principles of natural justice by rejecting the application without affording the assessee an opportunity to be heard on the alleged lack of regular approval. The matter was restored to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee, Universal Knowledge Foundation, applied for renewal of approval under Section 80G. The CIT(Exemption) rejected the application, stating the assessee lacked regular approval under Section 80G. The assessee contended it had prior approval and the rejection was against natural justice.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the Section 80G approval renewal application without adhering to principles of natural justice and providing an opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA,Section 12A (1) (ac)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT:

01.

This appeal has been filed by Universal Knowledge Foundation against the order dated 28 February 2026 passed by the Commissioner of Income Tax (Exemption), rejecting the assessee’s application in Form No. 10AB for approval under Section 80G (5) of the Income-tax Act. The Commissioner obs

The order continues below.

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