FABRICA DE IGREJA DE REIS MAGOS,VEREM vs. CIT (E), BANGALURU

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ITA 355/PAN/2025Status: DisposedITAT Panaji14 October 20263 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had successfully demonstrated the submission of requisite documents. It found that the Ld. CIT(Exemption) had rejected the application for registration without considering these documents. Consequently, the Tribunal deemed it appropriate to grant the assessee an opportunity of being heard. The impugned order of the Ld. CIT(Exemption) was set aside, and the grounds of appeal raised by the assessee were allowed for statistical purposes. The Tribunal directed the Ld. CIT(Exemption) to provide a reasonable opportunity of hearing to the assessee, consider all filed documents, and pass a speaking order in accordance with the law. No comments were made on the merits of the case.

What were the facts?

The assessee, Fabrica De Igreja De Reis Magos, a charitable trust, had its application for regular registration under Section 12AB of the Income Tax Act, 1961, rejected by the Principal Commissioner of Income Tax (Exemption), Bengaluru, on September 1, 2025. The trust held a provisional registration granted on February 23, 2022, valid for Assessment Years 2022-23 to 2024-25. The assessee filed for regular registration on July 29, 2025, and responded to notices. However, the CIT(E) rejected the application, citing non-compliance and failure to appear and submit necessary documents to prove the genuineness of activities. The assessee appealed this order to the Income Tax Appellate Tribunal (ITAT), Panaji Bench.

What were the issues?

1. Whether the Ld. CIT(Exemption) erred in rejecting the assessee's application for regular registration under Section 12AB of the Income Tax Act, 1961, without considering the documents submitted by the assessee? Assessee's Contention: The assessee argued that it had submitted all necessary documents, including the Registration Certificate, financials for three years, registration deed, deed of declaration, programs conducted, resolutions, and photographs. The Ld. Counsel for the assessee contended that the Ld. CIT(Exemption) rejected the application without taking these documents into cognizance and erred in concluding that the assessee failed to submit necessary documents to prove the genuineness of its activities. The assessee prayed for the order to be set aside for de novo adjudication. Revenue's Contention: The Ld. DR relied on the order passed by the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH ‘DB’ PANAJI

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

Pronounced: 14.10.2026

INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH ‘DB’ PANAJI BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA 355/PAN/2025 FABRICA DE IGREJA DE REIS CIT (E) MAGOS UNITY BUILDING ANNEXE, C/O REIS MAGOS CHURCH, MISSION ROAD Vs. VEREM, BARDEZ, PANAJI-403114, BENGALURU-560027, GOA KARNATAKA अपीलाथ�Appellant ��यथ� Respondent Permanent Account Number of Assessee: AAATF2882R अपीलाथ��ारा/Appellant represented by: Shri Sidhesh Burye CA, (Virtual) ��यथ��ारा/Respondentrepresented by: Shri Narasimharaju M, CIT-DR (Virtual) सुनवाईक�तारीख/Date of conclusion of hearing: 21-Aug-2026 घोषणाक�तारीख/Date of pronouncement: 14.10.2026 आदेश / ORDER PER VINAY BHAMORE, JUDICIAL MEMBER : This appeal is filed by the Assesseeagainst the order of Ld. CIT(Exemption), Bangalurudated 01st September, 2025 rejecting the application for grant of regular registration u/s.12AB of the Act. 2. Facts in brief are that assessee is a Charitable trust duly registered u/s.12A of the Act and provisional registration was granted to it on 23.02.2022 for the A.Yrs. 2022-23 to 2024-25. Assessee filed applied for grant of regular registration before ld.CIT (Exemption) in the prescribed format on 29.07.2025. Assessee also responded to the notices issued by ld.CIT(Exemption) by filing the requisite details however, the application came to be rejected by ld.CIT(Exemption) by observing as under :

ITA 355/PAN/2025 FABRICA DE IGREJA DE REIS MAGOS “3. According to the Section, the assessee is required to submit necessary documents to prove the genuineness of the activities of the Trust or institution and also the compliance of such requirements of any other law as are material for the purpose of achieving its objects. 4. In the present case, the assessee has not responded to the notices issued and failed to appear before the undersigned and submit all the necessary documents / details as required for registration u/s. 12AB of the Income Tax Act, 1961. Hence, application in Form No.10AB dated 25.03.2025 filed for registration u/s.12AB of the IT Act, is hereby rejected and registration cancelled. 3. Now the assessee is in appeal before this Tribunal. 4. At the time of hearing, ld. Counsel for the assessee referring to the Acknowledgement demonstrated that assessee has submitted Registration Certificate, financials for three years, registration deed, deed of declaration, programs conducted, copies of resolutions, photographs and other documents etc. However, without taking into cognizance, ld.CIT(Exemption) grossly erred in rejecting the application with a finding that assessee has not submitted necessary documents to prove the genuineness of the activities. He therefore prayed that the order passed by ld.CIT(Exemption) may be set aside to his file for de novo adjudication. 5. Ld. DR on the other hand relied on the order of ld. CIT(E) 6. Having heard both the sides and perused the record, we find that assessee has successfully demonstrated that it has filed the requisite documents and ld.CIT(Exemption) has rejected the application for renewal of registration without considering those documents. In view thereof, we deem it appropriate that assessee deserves an opportunity of being heard. Ld. CIT(Exemption) shall provide reasonable opportunity of hearing to the assessee and consider all the documents filed by the assessee and pass a speaking order in accordance with law. Therefore, without commenting anything on merits of the case, we set aside the impugned order and allow the grounds of appeal raised by the assessee for statistical purposes. We hold and direct accordingly.

ITA 355/PAN/2025 FABRICA DE IGREJA DE REIS MAGOS 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 14th October, 2026. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; �दनांक Dated : 14th October, 2026 Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.10.22 13:14:46 +05'30' Copy to: FABRICA DE IGREJA DE REIS MAGOS, 1 C/O REIS MAGOS CHURCH, VEREM, BARDEZ,PANAJI-403114,GOA CIT (E), 2 UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560027, KARNATAKA 3 THE PCIT / CIT, 4 THE D.R., ITAT, PANAJIBENCH 5 GUARD FILE आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकरअपीलीयअिधकरणITAT, Pune.

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