NEW HORIZON ENGLISH SCHOOL,B B ROAD, CHICKBALLAPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

ITA 2813/BANG/2025Status: DisposedITAT Bangalore24 August 2026AY 2025-267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that compliance with fire safety is a material condition for running a school and non-compliance cannot be viewed leniently. The matter requires a fresh examination to verify compliance with all material statutory requirements.

What were the facts?

New Horizon English School applied for registration under Section 12AB of the Income-tax Act. The Commissioner rejected the application citing non-compliance with fire safety, building safety, and issues with the trust deed.

What were the issues?

Whether the rejection of registration under Section 12AB was justified due to alleged non-compliance with fire safety and other legal requirements, and issues with the trust deed.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(vi)(B),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT:

1.

This appeal has been filed by New Horizon English School (the assessee/appellant/trust) against the order passed by the Commissioner of Income Tax (Exemptions), Bangalore (the learned CIT), dated 30 September 2025. By the said order, the learned CIT rejected the assessee’s application in Form N

The order continues below.

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