GOA HOUSING BOARD,GOA vs. CIT (EXEMPTION), BANGALORE

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ITA 2821/BANG/2025Status: DisposedITAT Bangalore06 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had filed necessary details which were not considered by the CIT(E). In the interest of justice, the matter was set aside to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for registration under section 12A(1)(ac)(vi)(B) was rejected by the CIT(E) for not furnishing sufficient details. The assessee contended that all necessary details were provided and a personal hearing was denied.

What were the issues?

Whether the CIT(E) properly considered all the documents submitted by the assessee before rejecting the registration application and whether a personal hearing should have been granted.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Piyush Chhajed, CA
For Respondent: Shri Somnath S Ukkali, CIT (DR)
Hearing: 23.06.2026Pronounced: 06.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER

ITA No.2821/Bang/2025 Assessment Year: 2025-26 Goa Housing Board, Vs. The Commissioner of Income Alto Betim, Porvorim, Tax (Exemption), Alto Provorim S.O, Bardez, North Goa, Bengaluru. Panaji – 403 521. PAN – AAALG 0110 F APPELLANT RESPONDENT Assessee by : Shri Piyush Chhajed, CA Revenue by : Shri Somnath S Ukkali, CIT (DR) Date of hearing : 23.06.2026 Date of Pronouncement : 06.07.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income Tax (Exemptions) [CIT(E)] for the Assessment Year 2025-26.

2.

At the outset, it was noticed that the ld. CIT(E) sought certain details from the assessee in connection with the registration application under section 12A(1)(ac)(vi)(B). However, as per the ld. CIT(E), sufficient details were not furnished. Therefore, for want of documents, the ld. CIT(E) rejected the application for registration under section 12A of the Act vide order dated 22/09/2025.

ITA No.2821/Bang/2025 Page 2 of 3 2.1 However, the ld. Authorized Representative (AR) before us filed a paper book running from pages 1 to 191 and submitted that all the necessary details as desired by the ld. CIT(E) were furnished during the proceedings. To this effect, the ld. AR drew our attention to various replies filed by the assessee, which are placed on pages 17 to 49 of the paper book.

2.2 The ld. AR also submitted that the assessee requested a personal hearing vide letter dated 09/09/2025, which was not granted by the ld. CIT(E). As such, the ld. AR before us prayed to set aside the issue to the ld. CIT(E) for fresh adjudication as per the provisions of law.

3.

On the contrary, the ld. Departmental Representative (DR) could not controvert the arguments advanced by the ld. Counsel for the assessee. The ld. DR did not raise serious objections to restoring the issue to the file of the ld. CIT(E) for fresh adjudication as per law.

4.

We have heard the rival submissions of both the parties and perused the material available on record. From the preceding discussion, we note that the assessee has filed the necessary details, as evident from the paper book available on record. Admittedly, these documents were not considered by the ld. CIT(E) while deciding the registration application filed by the assessee.

4.1 The ld. AR before us has undertaken to make the necessary compliances. Therefore, in the interest of justice and fair play, we set aside the issue to the file of the ld. CIT(E) for fresh adjudication as per

.

ITA No.2821/Bang/2025 Page 3 of 3 the provisions of law. Hence, the ground of appeal of the assessee is hereby allowed for statistical purposes.

5.

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

Order pronounced in court on 6th day of July, 2026

Sd/- Sd/- (SANDEEP SINGH KARHAIL) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 6th July, 2026 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order

Asst. Registrar, ITAT, Bangalore

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