GD FOUNDATION,BANGALORE vs. CIT(EXEMPTIONS), BENGALURU

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ITA 2285/BANG/2024Status: DisposedITAT Bangalore29 May 2026AY 2024-20258 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence filed by the assessee and decided to remit the entire issue back to the CIT (Exemptions) for a fresh decision. The CIT (Exemptions) is to consider the additional evidence and grant a reasonable opportunity to the assessee.

What were the facts?

The assessee, GD Foundation, sought approval under Section 80G(5) of the Income Tax Act. The CIT (Exemptions) rejected the application and cancelled the existing provisional approval.

What were the issues?

Whether the CIT (Exemptions) correctly rejected the application for approval under Section 80G(5) and whether additional evidence should be admitted by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Shri Hariprasad Nayak, A.R
For Respondent: Shri Shivanand H. Kalkeri, D.R
Hearing: 26.03.2026Pronounced: 29.05.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of ld. CIT (Exemptions), Bengaluru dated 26.3.2024 vide DIN & Notice No: ITBA/EXM/F/EXM45/2023-24/1063393592(1) rejecting the approval u/s 80G(5) of the Income Tax Act, 1961 (in short “the Act”) and the existing provisional approval was cancelled.

2.

The assessee has raised the following revised grounds of appeal:-

ITANo.2285/Bang/2024 GD Foundation, Bengaluru Page 2 of 8

3.

Before us, the assessee has filed an application dated 25.3.2026 under Rule 29 of the Income-Tax (Appellate Tribunal) Rules, 1963 praying for admission of additional evidence, which is reproduced below for ease of reference and convenience:

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ITANo.2285/Bang/2024 GD Foundation, Bengaluru Page 5 of 8

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ITANo.2285/Bang/2024 GD Foundation, Bengaluru Page 7 of 8

7.1 According to Rule 29 of the I.T. Rules, 1963¸generally the parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal but if the Tribunal requires any document to be produced to enable it to pass orders or for any other substantial cause, or, if the income tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal for reasons to be recorded, may allow such document to be produced or may allow such evidence to be adduced. Before us, the ld. A.R. of the assessee vehemently submitted that these additional evidences are crucial for deciding the issue on merits. This being so, we find good

ITANo.2285/Bang/2024 GD Foundation, Bengaluru Page 8 of 8 and sufficient reason in not submitting the additional evidences before the lower authority. Accordingly, we admit these additional evidences as in our opinion these are essential for adjudication of the issue in the present appeal. 8. Now having admitted the additional evidences, we deem it fit and proper to remit the entire issue of approval u/s 80G(5) of the Act to the file of ld. CIT(Exemptions) to decide afresh after taking into consideration the additional evidences filed for the first time before us. The ld. CIT(Exemptions) may also direct the assessee to produce any other evidence/documents/information which may require for satisfying the conditions for granting approval u/s 80G(5) of the Act. Needless to say, a reasonable opportunity must be granted to the assessee. The assessee is also directed to produce all the relevant documents/records/information/reports/accounts/certificates in order to substantiate its claim. It is ordered accordingly. 9. In the result, appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 29th May, 2026

Sd/- Sd/- (Prashant Maharishi) (Keshav Dubey) Vice President Judicial Member

Bangalore, Dated 29th May,2026. VG/SPS Copy to:

1.

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

By order

Asst. Registrar, ITAT, Bangalore.

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