SEVA SINDHU VISHWASTHA MANDALI,BANGALORE vs. COMMISSIONER OF INCOME TAX - EXEMPTIONS, BANGALORE

ITA 486/BANG/2026Status: DisposedITAT Bangalore24 September 20268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT erred in rejecting the application solely on the lack of financial expenditure, especially when activities were claimed to be free. The Tribunal found that the assessee had provided some evidence like photographs and confirmation letters from teachers.

What were the facts?

The assessee trust applied for registration under Section 12AB of the Income Tax Act. The CIT (Exemptions) rejected the application, stating that the trust had not undertaken any activities and failed to provide documentary evidence for its claimed free classes.

What were the issues?

Whether the CIT was justified in rejecting the registration application for lack of financial expenditure when the activities were claimed to be free, and whether sufficient inquiry was made by the CIT.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AA

AI-generated summary — verify with the full judgment below

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

Before: SHRI BALAKRISHNAN S. & SHRI KESHAV DUBEY

For Appellant: CA Suman Lunkar, A.R
Hearing: 08.07.2026Pronounced: 24.09.2026

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 30.12.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1084234841 (1) rejecting the application filed for registration u/s 12AB of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee has raised the following grounds of appeal:-

1.

The learned Commissioner of Income Tax (Exemptions) has erred in law and on facts in passing the impugned order rejecting the application for registration under section 12AB(1) of the Income Tax Act, 1961. The impugned order as

The order continues below.

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