INSTITUTE OF CHARITY OF SACRED HEART OF JESUS AND MARY,ALDONA, BARDEZ GOA vs. CIT(EXEMPTIONS) BANGALORE, BANGALORE

The brief facts of the case are that, the assessee is registered under the Societies Registration Act, 1860 and is engaged in activities of providing housing and comprehensive support for elderly individuals requiring assistance. The assessee has applied for registration u/sec 12AB of the Act on 09.12.2020 in Form No. 10A and the provisional registration was granted. Subsequently, as per the amended provisions the assessee for the purpose of permanent approval has uploaded application in Form.no. 10AB on 01.02.2024 and the office of the CIT(Exemp) has issued notice calling for the details and information and further the assessee was also issued show cause notice to submit the details and activities of the old age homes. Since there was no proper compliance by the assessee and the CIT(Exemp) observed that the assessee has not demonstrated the genuineness of activities carried and approval / permission obtained from the concerned authority was not submitted. Accordingly, CIT (Exemp) rejected the application vide order dated 26.03.2024. Aggrieved by the CIT (Exemp) order, the assessee has filed the appeal with Hon’ble Tribunal. 3. At the time of hearing, the Ld.AR submitted that the CIT(Exemp) has erred in rejecting the assessee’s application ignoring the submissions made along with application in Form.No.10AB and also additional submissions/ information filed in compliance to notice issued. The Ld. Ld.AR submitted that assessee is an institution operational for the past 85 years and was registered under the Societies Registration Act, 1960. Further the Ld.AR submitted that the assessee has a good case on merits and prayed for granting of registration u/sec 12AB and the Ld.AR substantiated the submissions with the factual paper book. Per contra, the Ld.DR submitted that the assessee’s activities are not charitable in nature and the Ld.DR supported the order of the CIT(Exemp).

We heard the rival submissions and perused the material on record. The assessee has filed the application for the permanent registration u/s 12AB of the Act. Whereas the CIT(Exemp) in the course of hearing, has issued the e-notice and the assessee has filed the details, clarifications and additional information to substantiate the genuineness of the activities. The Ld.AR emphasized that the objects of the assesse are of providing housing and comprehensive support for elderly individuals requiring assistance. The Ld. AR submitted that an opportunity may be provided to substantiate that the activities conducted by the assessee are of charitable in nature. Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to denovo consider the application as per the law and allow the grounds of appeal of the assessee for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 02nd day of June, 2026. Sd/- Sd/- MANISH BORAD PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune; दिन ांक / Dated :02nd June, 2026. Abhishek mohan आिेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : अिीि र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभ गीय प्रतितनति, आयकर अिीिीय अतिकरण, “DB” बेंच, पणजी/ DR, ITAT, “DB” Bench, Panaji. ग र्डफ़ इि / Guard File. 5. //TRUE FILE// आिेश नुस र / BY ORDER, Assistant Registrar, आयकरअिीिीयअतिकरण, / ITAT, Panaji