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

These appeals at the instance of the assessee are directed against the order of the ld. 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.

Brief facts of the case are that on receipt of application in Form 10AB dated 06.08.2024 for final registration u/s 12AB of the Act, the ld. CIT(E) granted opportunity of being heard to the assessee trust to appear along with documents/details.

Aggrieved by the order of ld. CIT(E), the assessee has filed the present appeal before this Tribunal.

Before us, ld. A.R. of the assessee vehemently submitted that the ld. CIT(E) erred in not providing the opportunity of being heard which is a gross violation of principles of natural justice. Further, ld. CIT(E) without issuing final show cause notice rejected the application which is illegal and bad in law.

Ld. D.R. on the other hand relied on the order of ld. CIT(E).

We have heard the rival submissions and perused the materials available on record. On going through the order of ld. CIT(E), we find that as the assessee could neither appear nor responded to any of the notices issued for the purposes of granting registration u/s 12AB of the Act, and accordingly, the ld. CIT(E) rejected the application filed in form 10AB dated 6.8.2024. Further before us, the ld. A.R. of the assessee vehemently submitted that the ld. CIT(E), without issuing show cause notice proposing to reject the application made and without granting opportunity of being heard rejected the application of the assessee and accordingly prayed that one more opportunity may be granted before the ld. CIT(E) to represent its case. This being so, in the interest of justice & 599/Bang/2025 Sri Ambha Maheshwari Devalaya Seva Samiti, Bangalore Page 4 of 5 and fair play and as requested by the ld. A.R. of the assessee, we deem it fit to remit the entire issue in dispute to the file of ld. CIT(E) to decide afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to produce all the documents/records/information/ financials/reports in support of its claim or as required by ld. CIT(E) for granting the final registration. It is ordered accordingly. wherein the assessee has raised following grounds of appeal:

Since we have remitted the entire issue of registration u/s 12AB of the Act to the file of ld. CIT(E), we also deem it fit & proper to remit this issue of approval u/s 80G of the Act to the file of ld. CIT(E) to decide afresh in accordance with law as in the present case also the assessee had not submitted any documents/record to & 599/Bang/2025 Sri Ambha Maheshwari Devalaya Seva Samiti, Bangalore Page 5 of 5 prove the genuineness of the activities of the trust and fulfillment of all the conditions laid down in clause (i) to (v) of Section 80G of the Act.

In the result, appeal filed by the assessee in is partly allowed for statistical purposes.

In the combined result, both the appeals filed by the assessee are partly allowed for statistical purposes.