SRI KAVERY KODAVA ASSOCIATION MYSURU EAST,MYSURU vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), BENGALURU

ITA 748/BANG/2026Status: DisposedITAT Bangalore24 September 2026AY 2026-277 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted additional evidence and found that the CIT(Exemptions) may not have considered all submissions. Therefore, the matter was remitted back to the CIT(Exemptions) for a fresh decision.

What were the facts?

The assessee's applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act were rejected by the CIT(Exemptions) for non-compliance with notices. The assessee claimed they had appeared and submitted documents, but these were not recorded.

What were the issues?

Whether the CIT(Exemptions) erred in rejecting the applications without providing an effective hearing and considering all submitted documents. Whether additional evidence should be admitted.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

Hearing: 29.07.2026Pronounced: 24.09.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

These appeals at the instance of the assessee are directed against the orders of the ld.CIT (Exemptions), Bengaluru both dated 19.12.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2025- 26/1083865783(1) rejecting the application filed for registration u/s 12AB of the Income Tax Act, 1961 (in short “the Act”) and vide DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1083865793(1) rejecting the approval u/s 80G of the Act.

2.

The assessee has raised the following grounds of appeal in ITA No.748/Bang/2026:-

1.

The ex-parte order dated 19.12.2025 passed by the learned

The order continues below.

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