CYBERVERSE FOUNDATION ,MYSURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) , BANGALORE

ITA 1769/BANG/2026Status: DisposedITAT Bangalore24 July 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that each application for registration must be considered independently and the previous rejection does not operate as res judicata. The CIT(E) failed to apply independent mind to the fresh application and the rejection was mechanical.

What were the facts?

The assessee, a charitable company, filed an application for registration under sections 12AB and 80G. The CIT(E) rejected the application, relying on a previous rejection order, without considering the fresh application on merits. The assessee claimed they did not receive notices from the CIT(E).

What were the issues?

Whether the CIT(E) erred in rejecting a fresh application for registration based on a previous rejection order without independent consideration. Whether principles of natural justice were followed when notices were allegedly not received by the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)(iv),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI SANDEEP SINGH KARHAIL

For Respondent: Shri. Somnath S Ukkali - CIT DR
Pronounced: 24.07.2026

Per Balakrishnan S, Accountant Member :

These appeals are filed by the assessee against the order of learned Commissioner of Income Tax (Exemptions) vide DIN Nos. ITBA/EXM/F/EXM45/2025- 26/1083855795(1) and dated ITBA/EXM/F/EXM45/2025-26/1083855866(1) both 18.12.2025 for the Assessment Year 2025-26. 2. At the outset it is noticed that the appeal has bee

The order continues below.

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