ID CARE TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS) , BANGALORE

The brief facts of the case are that the assessee is a registered charitable trust and engaged in various charitable activities as mentioned in the objects of the trust. Initially, the assessee got a provisional registration on 16/06/2022 and thereafter the assessee filed an application for regular registration on 11/12/2024. The Ld.CIT(E) issued notice on 21/05/2025 but the assessee had not responded to the said notice and therefore the Page 2 of Ld.CIT(E) had rejected the said application ex-parte and also cancelled the provisional registration already granted.

As against the said order, the present appeal has been filed before this Tribunal.

At the time of hearing, the Ld.AR submitted that the hearing notice issued by the Ld.CIT(E) was not received by the assessee since the said notice was sent to an outdated email ID kotresh@indian-designs.com and therefore the assessee was not able to appear before the Ld.CIT(E). The Ld.AR also submitted that the assessee had changed their email ID as latha@indian-designs.com and the said email ID was also updated in the income tax portal but unfortunately, the notice was sent to the outdated email ID and therefore the assessee was not able to appear before the Ld.CIT(E) and produce the relevant records. The Ld.AR also filed a paper book enclosing the several documents which were all filed before the Ld.CIT(E) and also enclosed the screenshot of the portal from which it was found that the notice was sent to the outdated email ID of the assessee. The Ld.AR also took us through the screenshot of the profile which shows the email ID as latha@indian-designs.com. The Ld.AR therefore prayed that sufficient opportunity was not granted to the assessee before rejecting the said application for registration and therefore prayed an opportunity to appear before the Ld.CIT(E).