BANDIPURA TIGER CONSERVATION FOUNDATION ,BANDIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTIONS , BANGALORE

The assessee has raised the following grounds of appeal:-

At the outset, the ld. A.R. of the assessee vehemently submitted that the assessee had filed an application in Form No.10AB dated 28.2.2025 as per the provisions of clause (iii) of First Proviso to sub-section (5) of section 80G of the Act for granting approval u/s 80G(5) of the Act. However, the ld. CIT(Exemptions) has mechanically rejected the Form No.10AB dated 28.2.2025 by stating that the application in Form 10AB dated 28.2.2025 was filed for registration u/s 12AB of the Act and accordingly cancelled the registration u/s 12AB of the Act. Further, the ld. A.R. of the assessee submitted that the assessee also could not represent its case before the ld. CIT (Exemptions) for the reason that the Chartered Accountant of the assessee was busy in return filing cases & audit related work and therefore, the CA could not travel to

The ld. D.R. on the other hand has no objection if the entire issue is remitted to the file of ld. CIT (Exemptions) to decide afresh as the assessee had applied for approval u/s 80G of the Act & not for registration u/s 12AB of the Act.

We have heard the rival submissions and perused the materials available on record. On going through the Form No.10AB filed on 28.2.2025 vide acknowledgement No.887274200280225, we noticed that the assessee had applied as per provisions contained in clause (iii) of First Proviso to sub-section (5) of section 80G of the Act for granting approval u/s 80G of the Act. On going through the order of ld. CIT(Exemptions), Bengaluru, we observed that as rightly contended by the AR of the assessee, the ld. CIT (Exemptions) by affirming that the application in Form No.10AB dated 28/02/2025 filed for registration u/s 12AB of the Act is rejected and registration cancelled as the assessee failed to appear before the ld. CIT(E) and submit all the necessary documents/details as required for registration u/s 12AB of the Act.

Before us, the Chartered Accountant of the assessee filed an affidavit stating that he could not appear before the ld. CIT (Exemptions) due to his engagement in return filing work as well as audit related work. Further, the CA in his affidavit has stated that the society also sought an adjournment on 01/08/2025; however the same has not been referred to in the impugned order. This being so, as the assessee had filed form 10AB dated 28/02/2025 for the approval u/s 80G(5) of the Act & the ld. CIT(E) rejected the said form by saying that the Registration u/s 12AB is cancelled as well as considering the fact that the assessee also could not represent its case before the ld. CIT(E) , we deem it fit and proper to remit the entire issue of approval u/s 80G of the Act to the file of ld. CIT(Exemptions) to decide afresh in accordance with law. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to produce all the relevant documents/details/evidences/accounts/reports to substantiate its claim. We make it clear that in case of further default, the assessee shall not be entitled for any leniency. It is ordered accordingly.

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

The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order