SRI AMBHA MAHESHWARI DEVALAYA SEVA SAMITI,BANGALORE vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

ITA 598/BANG/2025Status: DisposedITAT Bangalore09 June 2025AY 2025-265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemptions) cancelled the registration without providing a proper opportunity of hearing, violating principles of natural justice. Therefore, the matter was remitted back for fresh consideration.

What were the facts?

The assessee trust applied for registration under Section 12AB and approval under Section 80G. The CIT(Exemptions) cancelled both due to the assessee's failure to respond to notices and appear for hearings.

What were the issues?

Whether the cancellation of registration and approval was valid without affording a proper opportunity of hearing to the assessee. Whether the principles of natural justice were violated by the CIT(Exemptions).

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, ABENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Respondent: Smt. Praveena S., D.R
Hearing: 02.06.2025Pronounced: 09.06.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These appeals at the instance of the assessee are directed against the order of the Id. CIT(Exemptions),Bangalore both dated 29.01.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/1072655279(1) cancelling the registration u/s 12AB of the Income Tax Act, 1961 (in short “The Act) and vide DIN & Notice No. ITBA/EXM/F/F/EXM45/2024-25/1072655355(1) cancelling the approval u/s 80G of the Act.

2.

First, we take up ITA No.598/Bang/2025 for adjudication. In this appeal, the assessee has raised the following grounds of appeal: ITA No.598 & 599/Bang/

The order continues below.

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