SEVA VAHINI TRUST (R) ,KOPPA vs. INCOME TAX OFFICER, EXEMPTIONS WAR-1, MYSORE

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ITA 3049/BANG/2025Status: DisposedITAT Bangalore08 July 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the assessee's plea for a last opportunity and in the interest of substantial justice, decided to remand the matter back to the CIT(Exemptions) for fresh consideration. The assessee was cautioned against seeking unnecessary adjournments.

What were the facts?

The assessee applied for registration under section 12AB of the Income Tax Act. The CIT(Exemptions) rejected the application due to the assessee's failure to respond to multiple notices seeking necessary details. The assessee then appealed this rejection.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the registration application without granting a final opportunity to the assessee, and whether the Tribunal should grant a further opportunity for compliance.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI KESHAV DUBEY

For Appellant: Shri. Raghavendra, CA
For Respondent: Shri. N. S. Shashidhara, CIT(DR)(ITAT), Bengaluru
Hearing: 01.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI BALAKRISHNAN S, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.3049/Bang/2025 Assessment Year : 2024-25 Seva Vahini Trust (R), Vs. ITO (Exemptions), Kalidasa Road, Koppa, Ward – 1, Chickmagalur District, Mysore. Karnataka – 577 126. PAN : AAFTS 5527 F APPELLANT RESPONDENT Assessee by : Shri. Raghavendra, CA Revenue by : Shri. N. S. Shashidhara, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.07.2026 Date of Pronouncement : 08.07.2026 O R D E R Per Balakrishnan S, Accountant Member :

This appeal is filed by the assessee against the order of learned Commissioner of Income Tax – Exemptions [in short “CIT(E)”] vide DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1080380731(1) dated 05.09.2025 rejecting the registration under section 80G of the Act.

2.

Briefly stated facts of the case are assessee filed an application for registration under section 12AB of the Act in Form No.10AB dated 01.04.2025. The learned CIT(E) processed the application and provided opportunity of being heard to the assessee vide notice dated 08.08.2025. Assessee has not responded to the notice. Thereafter a show cause notice dated 20.08.2025 was issued to

ITA No.3049/Bang/2025 Page 2 of 3

the assessee for which assessee again failed to respond. Thereafter, the learned CIT(E) considering the non-compliance by the assessee to submit the necessary details as required for registration under section 12AB of the Act, proceeded to reject the application for registration filed on 01.04.2025.

3.

On being aggrieved by the order of the learned CIT(E), assessee is in appeal before us. At the outset of hearing, the learned Authorized Representative [in short ‘AR’] submitted that assessee failed to respond to the notice inadvertently and prayed for an opportunity before the learned CIT(E) to submit the documents required for registration under section 12AB of the Act.

4.

Per contra, the learned Departmental Representative [in short ‘DR’] strongly objected to the remanding back to the learned CIT(E) and stated that learned CIT(E) has provided multiple opportunities for which assessee remained non-compliant. He therefore pleaded that the order of the learned CIT(E) be upheld.

5.

We have heard rival contentions and perused the material available on record. It is undisputed fact that the learned CIT(E) has offered various opportunities on 08.08.2025 and 20.08.2025 seeking the assessee to furnish the documents supporting the registration under section 12AB of the Act. However, the assessee failed to respond to any of the notices issued by the learned CIT(E). Considering the prayer of AR, in the interest of substantial justice, we are of the opinion that, as prayed by the learned AR, one more last opportunity may be provided to the assessee to furnish the necessary documents for registration under section 12AB of the Act. Therefore, we remand the matter back to the file of learned CIT(E) for fresh consideration of the application for registration under section 12AB of the Act. At the same breath we also caution the assessee not to seek any unnecessary adjournments during the remand proceedings

ITA No.3049/Bang/2025 Page 3 of 3

failing which the learned CIT(E) is at liberty to decide the case as per the material available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

6.

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

Pronounced in the open court on the date mentioned on the caption page.

Sd/- Sd/- (KESHAV DUBEY) (BALAKRISHNAN S) Accountant Member Judicial Member Bangalore. Dated: 08.07.2026. /NS/*

Copy to: 1. Appellants 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard file By order Assistant Registrar, ITAT, Bangalore.

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