SHRI. AMBABHAVANI EDUCATIONAL TRUST ,BIJAPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BENGALURU

At the outset, it is noticed that the appeals were filed with a delay of 136 days. On perusal of the affidavit furnished by the assessee, it is noticed that the assessee was diagnosed for medical treatment for severe colitis and therefore hospitalized and hence could not file the appeal on or before the due date. It was

First, we take up the appeal in ITA No. 1543/Bang/2025 and the facts culled out from them.

Briefly stated facts of the case are assessee filed an application for registration under section 12AB of the Act in Form No.10AB dated 29.06.2024. The learned CIT(E) processed the application and provided opportunity of being heard to the assessee vide notices dated 22.10.2024, 01.11.2024, 08.11.2024 and 06.12.2024. Assessee has not responded to the notices. Thereafter, the learned CIT(E) considering the non-compliance by the assessee to submit the necessary details as required for registration under section 12AB of the Act, proceeded to reject the application for registration filed on 29.06.2024.

On being aggrieved by the order of the learned CIT(E), assessee is in appeal before by raising following grounds:

The learned Authorized Representative [in short ‘AR’] submitted that assessee failed to respond to the notice inadvertently and prayed for an opportunity before the learned CIT(E) to submit the documents required for registration under section 12AB of the Act.

Per contra, the learned Departmental Representative [in short ‘DR’] strongly objected to the remanding back to the learned CIT(E) and stated that learned CIT(E) has provided multiple opportunities for which assessee remained non-compliant. He therefore pleaded that the order of the learned CIT(E) be upheld.

We have heard rival contentions and perused the material available on record. It is undisputed fact that the learned CIT(E) has offered various opportunities vide notices dated 22.10.2024, 01.11.2024, 08.11.2024 and 06.12.2024 seeking the assessee to furnish the documents supporting the registration under section 12AB of the Act. However, the assessee failed to respond to any of the notices issued by the learned CIT(E). Considering the prayer of the learned AR, in the interest of substantial justice, we are of the opinion that as prayed by the learned AR, one more last opportunity may be provided to the assessee to furnish the necessary documents for registration under section 12AB of the Act. Therefore, we remand the matter back to the file of learned CIT(E) for fresh consideration of the application for registration under section 12AB of the Act. At the same breath we also caution the assessee not to seek any unnecessary adjournments during the remand proceedings, failing which the learned CIT(E) is at liberty to decide the case as per the material available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.

ITA No.1544/Bang/2025: Brief facts of the case in this appeal are assessee filed an application or registration under section 80G of the Act. The learned CIT(E) processed the application and provided opportunity of being heard to the assessee vide notice dated 30.10.2024. Assessee has not responded to the notice. Thereafter, the learned CIT(E) considering the non-compliance by the assessee to submit the necessary details as required for registration under section 80G of the Act, proceeded to reject the application for registration filed on 29.06.2024.

On being aggrieved by the order of the learned CIT(E), assessee is in appeal before by raising following grounds:

The AR submitted that assessee failed to respond to the notice inadvertently and prayed for an opportunity before the learned CIT(E) to submit the documents required for registration under section 80G of the Act.

Per contra, the learned DR strongly objected to the remanding back to the learned CIT(E) and stated that learned CIT(E) has provided multiple opportunities for which assessee remained non-compliant. He therefore pleaded that the order of the learned CIT(E) be upheld.

We have heard rival contentions and perused the material available on record. It is undisputed fact that the learned CIT(E) has offered opportunity vide notice dated 30.10.2024 seeking the assessee to furnish the documents supporting the registration under section 80G of the Act. However, the assessee failed to respond to any of the notices issued by the learned CIT(E). Considering the prayer of AR, in the interest of substantial justice, we are of the opinion that as prayed by the learned AR, one more last opportunity may be provided to the assessee to furnish the necessary documents for registration under section 80G of the Act. Therefore, we remand the matter back to the file of learned CIT(E) for fresh consideration of the application for registration under section 80G of the Act at the same breath we also caution the assessee not to seek any unnecessary adjournments during the assessment proceedings failing which the learned CIT(E) is at liberty to decide the case as per the material available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.

In the combined result, the appeals of the assessee are allowed for statistical purposes.