SRI BANGALORE VAISHNAV SAMAJ ,BANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BENGALURU

Brief facts of the case are the assessee filed an application in Form 10AB dated 18.03.2025 for registration under section 12AB of the Act. Despite opportunity of being heard provided by the CIT(E), assessee has not responded. Assessee also did not respond to the show cause notice dated 11.08.2025. The learned CIT(E), in the absence of documents for the genuineness of the activities of the Trust, rejected the registration filed by the assessee in Form 10AB dated 18.03.2025.

On being aggrieved by the rejection order, assessee is in appeal before us. The only grievance of the assessee is rejection of registration under section 12AB of the Act by the learned CIT(E). The learned Authorized Representative [in short “AR”] pleaded that the learned CIT(E) without providing opportunity to the assessee rejected the registration under section 12AB of the Act. He therefore pleaded that one more opportunity may be provided to the assessee to furnish documents before the learned CIT(E).

Per contra, the learned Departmental Representative (in short "DR") relied on the Order of the learned CIT(E).

We have heard the rival contentions. It is admitted fact that the assessee did not respond to the notices issued by the CIT(E) including the show cause notice dated 11.08.2025. However, in the interest of justice, we are considering it fit to provide one more opportunity, as prayed by the learned AR, to furnish relevant documents before the learned CIT(E) in support of the registration under section 12AB of the Act. We, therefore, remand the matter back to the file of learned CIT(E) to consider the application for registration afresh. Needless to say that assessee should also co-operate with the remand proceedings without seeking unnecessary adjournments failing which learned CIT(E) is at liberty to decide the case as per the material available on record.

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