GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

ITA 776/HYD/2026Status: DisposedITAT Hyderabad16 October 2026AY 2026-274 pages
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What were the facts?

The assessee, Global University Foundation, filed applications for registration under section 12A and approval under section 80G of the Income Tax Act, 1961, in Form No. 10AB. The Commissioner of Income Tax (Exemptions) [CIT(E)] issued notices seeking compliance. The assessee failed to respond to these notices, leading the CIT(E) to reject the applications vide orders dated 12.01.2026. The assessee appealed these rejections before the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench. The appeals were heard together for Assessment Year 2026-27.

What did the Tribunal hold?

The ITAT held that while the assessee failed to diligently pursue its applications and comply with the notices, it was appropriate, in the interest of justice, to grant the assessee one more opportunity to substantiate its claims. The Tribunal set aside the impugned orders of the CIT(E) and restored the matters to the CIT(E)'s file for fresh adjudication. This restoration is subject to the assessee paying costs of Rs. 1,000/- in each appeal, totaling Rs. 2,000/-, to the Prime Minister’s National Relief Fund within 30 days. The assessee must furnish proof of payment to the CIT(E), who will provide an adequate opportunity for hearing and submission of evidence. The Tribunal expressed no opinion on the merits of the registration and approval claims. The ratio decidendi is that procedural lapses, if not wilful and if rectifiable in the interest of justice, can be condoned by granting an opportunity for a fresh hearing, subject to reasonable costs.

What were the issues?

1. Whether the ITAT should restore the applications for registration under section 12A and approval under section 80G to the file of the CIT(E) for fresh consideration on merits, despite the assessee's failure to respond to notices. (Mixed question of law and fact, concerning principles of natural justice and procedural fairness). Assessee's contention: The assessee argued that it was unaware of the notices issued by the CIT(E) and therefore could not respond. It also submitted that documents furnished with the original applications were not considered. The assessee requested one more opportunity to furnish submissions and supporting documents before the CIT(E) for consideration on merits. Revenue's contention: The Revenue's representative (Ld. DR) had no objection to restoring the matters to the file of the CIT(E) for fresh consideration after providing an opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

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Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 15/10/2026

Per Madhusudhan Sawdia, A.M.: These two appeals filed by the Global University Foundation (“the assessee”) arise out of separate orders passed by the Learned Commissioner of Income Tax (Exemptions) [“Ld. CIT(E)”] in Form No. 10AD, both dated 12.01.2026, rejecting the applications for registration under section 12A and approval under section 80G of the Income Tax Act, 1961 (“the Act”). Since the circumstances leading to the rejection and the submissions

ITA Nos 776 and 777 of 2026 Global University

The order continues below.

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