SHANKARA GURUKULAM,BENGALURU vs. INCOME TAX OFFICER, EXEMPTIONS WARD-2, BENGALURU

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ITA 663/BANG/2025Status: DisposedITAT Bangalore25 September 2025AY 2025-26Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. SOUNDARARAJAN K (Judicial Member)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. During the hearing, the assessee's counsel informed the Tribunal that the assessee had subsequently obtained the desired registration under sections 12AB and 80G. Consequently, the assessee sought to withdraw the appeals, which the Tribunal allowed, dismissing the appeals as withdrawn.

What were the facts?

The assessee's application for registration under sections 12AB and 80G of the Income Tax Act, 1961, was initially rejected by the Commissioner of Income Tax (Exemptions). The assessee filed appeals before the Income Tax Appellate Tribunal, which were delayed by 26 days. A reasonable cause for the delay was furnished via an affidavit, stating the assessee was seeking professional advice after the rejection order.

What were the issues?

Whether the delay in filing appeals against the rejection of registration under sections 12AB and 80G should be condoned, and if appeals can be withdrawn when the registration is granted during the pendency of the appeal.

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. LAXMI PRASAD SAHU & SHRI. SOUNDARARAJAN K

For Appellant: Shri. Bharath Kumar U, CA
For Respondent: Shri. Murali Mohan M, CIT(DR)(ITAT), Bangalore
Hearing: 16.07.2025Pronounced: 25.09.2025

Per Laxmi Prasad Sahu, Accountant Member :

1.

Both these appeals are filed by the assessee against the Order passed by the CIT(E) wherein the CIT(E) has rejected application filed for registration under section 12AB(1b) of the Act for approval under section 80G(5) of the Act dated 18.12.2024 vide DIN and notice Nos. ITBA/EXM/F/EXM45/2024- 25/1071347063(1) and ITBA/EXM/F/EXM45/2024-25/1071347073(1) respectively.

2.

The appeals filed by the assessee are delayed of 26 days. Assessee has furnished reason for delay in filing appeal before the Tribunal. In the affidavit it has been stated that after receipt of rejection Order by the CIT(E), assessee , 663/Bang/2025 Page 2 of 3 was contacting different professionals for proper advice. Later on assessee contacted the aforementioned Counsel and was advised to file appeal before the Tribunal. Therefore, there was delay in filing appeal before the Tribunal.

3.

Considering the explanation of the assessee, it is noticed that assessee had reasonable cause for not filing appeal within time. Accordingly, the delay is condoned.

4.

At the outset of hearing, the learned Counsel drew our attention to the letter dated 15.07.2025 filed it seeking withdrawal of appeal and stated that assessee has got registered under section 12AB and 80G of the Act vide Order dated 21.06.2025 and enclosed the Order. For the sake of convenience, we are reproducing letter filed by the learned Counsel which is as under:

, 663/Bang/2025 Page 3 of 3 5. On the said application filed by the learned Counsel, learned DR did not object.

6.

Considering the above application filed by the assessee, we are allowing to withdraw the appeal filed by the assessee.

7.

In the result, appeals filed by the assessee are dismissed as withdrawn.

8.

A common Order passed shall be kept in respective case files.

Pronounced in the court on the date mentioned on the caption page.

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