GURUVANA SHREE DURGA SEVA TRUST ,MANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , BENGALURU

ITA 1645/BANG/2025Status: DisposedITAT Bangalore31 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that rejecting the application without granting an adjournment violated the principles of natural justice. Therefore, the matter was remitted back to the CIT (Exemptions) for a fresh decision.

What were the facts?

The assessee trust applied for approval under Section 80G of the Income Tax Act, 1961. The CIT (Exemptions) rejected the application without granting an adjournment requested by the assessee.

What were the issues?

Whether the rejection of an application for 80G approval without granting a requested adjournment violates principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Smt. Sheetal Borkar, Advocate, A.R
Hearing: 18.06.2026Pronounced: 31.08.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT (Exemptions), Bengaluru dated 14.06.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2025- 26/1077043001(1) rejecting the application in form 10AB filed for approval u/s 80G of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee has raised the following grounds of appeal: - Guruvana Shree Durga Seva Trust, Mangalore 3. At the outset, the ld. A.R. of the assessee drew our attention to the Annexure to Form No.10AD dated 14/06/2025 and vehemently submitted

The order continues below.

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