CALIBER FOUNDATION,CHANDRAPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

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ITA 206/NAG/2025Status: DisposedITAT Nagpur13 May 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted sufficient opportunity to furnish details. The CIT(E) was directed to re-examine the submissions and grant a reasonable opportunity of being heard before deciding on the registration.

What were the facts?

The assessee, a charitable organization, applied for regular registration under Section 12A. The CIT(E) rejected the application, citing dissatisfaction with the genuineness of activities and compliance with other laws. The assessee argued that they were not granted a proper opportunity to furnish details.

What were the issues?

Whether the CIT(E) properly considered the assessee's submissions and granted adequate opportunity before rejecting the application for registration under Section 12A.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Pranav Pramod Ashtikar, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 23.02.2026Pronounced: 13.05.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemptions), Pune, (for short, “CIT(E)”), dated 17/03/2025 whereby application for regular registration u/s. 12A has been rejected as he was unsatisfied about the genuineness of

ITA No. 206/NAG/2025 (Caliber Foundation) activities and compliance to the requirements of any other law.

2.

The grounds of appeal raised before us in the instant appeal is against the findings of Ld.CIT(E) rejecting the assessee’s application for regular registration u/s. 12A(1)(ac)(vi) r.w.s. 12AB of the Act. 3. Perusal of the record indicates that Ld. CIT(E) has not applied his mind to response dated 12.01.2025. Anyway, Ld.AR has fairly admitted that a fresh opportunity may be extended so that the submissions may be explained thoroughly to the satisfaction of Ld. CIT(E). 4. Ld. Departmental Representative (DR) supported the order of the Ld.CIT(E) and also submitted that he has no serious objection upon the prayer of Ld.AR. 5. We have heard Ld.DR and perused the records placed before us. We observe that assessee is a charitable organization established with an object to provide healthcare facilities for poor, destitute and helpless individuals in the backward district of Chandrapur funded by the CSR grants from Caliber group of

ITA No. 206/NAG/2025 (Caliber Foundation) companies. The assessee has been granted provisional registration u/s. 12AB r.w.s. 12A(1)(ac)(vi) of the Act and subsequently has filed application for regulation registration u/s. 12A(1)(ac)(vi) on prescribed Form No.10AB on 04/11/2024. Various discrepancies were communicated by the Ld.CIT(E) and certain other information was also called for to verify the carrying out of charitable activities and to examine the financial details. The assessee furnished the details called for by the Ld.CIT(E) on 12.01.2025, which is placed in paper book at page No.32. Before us, the only request of the assessee is that in absence of granting proper opportunity, the assessee could not furnish the details and, therefore, sought one more opportunity to appear before the Ld.CIT(E). Ld. CIT(E) has failed to take cognizance of the submission and has dismissed the application. 6. We note that the assessee is a charitable organization and sufficient opportunity has not been granted to furnish various details called for by the Ld.CIT(E) as appearing in page nos. 3-10 of the impugned order. The Ld. CIT(E) is directed to examine meticulously the submissions made on 12.01.2025 and to

ITA No. 206/NAG/2025 (Caliber Foundation) judiciously exercise his discretion to grant approval to the assessee and remit back the issue for regular registration u/s. 12A(1)(ac)(vi) of the Act. Needless to mention that reasonable opportunity of being heard shall be granted to the assessee by Ld. CIT(E). We also direct the assessee to remain vigilant and not to take unnecessary adjournments unless required for reasonable cause and must comprehensively submit all evidences in a single instance and not on piece meal basis. Impugned order is set aside and the grounds of appeal raised by the assessee in the instant appeal is allowed for statistical purpose. 7. In the result, appeal of the Assessee is allowed for statistical purpose.

Order pronounced on 13.05.2026 under Rule 34 of Income Tax (Appellate Tribunal) rules 1963

sd/- sd/- PAWAN SINGH KHETTRA MOHAN ROY JUDICIAL MEMBER ACCOUNTANT MEMBER

Nagpur: Dated: 13/05/2026

ITA No. 206/NAG/2025 (Caliber Foundation) vr/-

Copy to:

1.

The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.05.13 17:34:05 +05'30' Senior Private Secretary ITAT, Nagpur

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