HC KAMALAMMA NALLURU GOWDA CHARITABLE TRUST,HASSAN vs. CIT(EXEMPTIONS)BANGALORE, BENGALURU

The brief facts of the case are that the assessee is a charitable trust and got their provisional registration and applied for permanent registration u/s. 12AB of the Act as well as approval u/s. 80G of the Act. The Ld.CIT(E)

As against the said orders, the assessee is in appeal before this Tribunal.

At the time of hearing, the Ld.AR submitted that the assessee had appeared before the Income Tax Officer and furnished the various details as directed by the Ld.CIT(E) and therefore the order rejecting the applications are not correct and liable to be set aside. The Ld.AR also relied on the notice issued by the Ld.CIT(E) in which the Ld.CIT(E) had directed the assessee to submit the details before the ITO and therefore submitted that the orders of the Ld.CIT(E) has to be set aside. The Ld.AR also filed a paper book enclosing the notices issued by the Ld.CIT(E) and the reply filed by the assessee before the Income Tax Officer to show that the assessee had complied with the directions given by the Ld.CIT(E).

The Ld.DR relied on the orders of the Ld.CIT(E) and prayed to dismiss the appeals.

We have heard the arguments of both sides and perused the materials available on record.

The assessee had filed an application for granting the permanent registration on 17/06/2025 u/s. 12AB of the Act. Similarly, an application was also filed on 24/06/2025 for granting the approval u/s. 80G of the Act. Thereafter, the Ld.CIT(E) had issued a notice dated 19/09/2025 requesting the assessee to furnish the various details. On the very same date, the Ld.CIT(E) had issued another communication directing the assessee to furnish the details requested by him to the Income Tax Officer. The assessee also furnished the reply as well as the details before the Income Tax Officer on 29/09/2025. In spite of furnishing of the details before the Income Tax Officer, the Ld.CIT(E) had observed that the assessee had not

As seen from the documents furnished in the paper book, we are satisfied that the assessee had complied with the directions issued by the Ld.CIT(E) by furnishing the details before the Income Tax Officer. We have also gone through the notice dated 19/09/2025 in which the Ld.CIT(E) had requested the assessee to furnish the details before the Income Tax Officer on or before 29/09/2025. The assessee had also on 29/09/2025 furnished the details and therefore the Ld.CIT(E) without considering the said details filed by the assessee, had rejected the applications as if the assessee had not responded to the notices.

In our opinion, the said finding is not correct and also against the fact. We, therefore set aside the orders of the Ld.CIT(E) and remit these issues to the file of the Ld.CIT(E) and directed him to consider the response filed by the assessee before the Income Tax Officer on 29/09/2025 and thereafter decide the issue afresh after granting an opportunity of being heard to the assessee. It is also open to the assessee to furnish any other documents in support of their case at the time of hearing of the matter.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.