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

ITA 599/BANG/2025Status: DisposedITAT Bangalore09 June 2025AY 2025-265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemptions) had cancelled the registration without providing a proper opportunity of hearing to the assessee. Therefore, the matter was remitted back to the CIT(Exemptions) for a fresh decision after giving the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee trust applied for registration under Section 12AB and approval under Section 80G. The CIT(Exemptions) cancelled both registrations, citing the assessee's failure to respond to notices and appear for hearings. The assessee contended that they were not provided with a proper opportunity of hearing.

What were the issues?

Whether the cancellation of registration under Section 12AB and approval under Section 80G was bad in law due to violation of principles of natural justice by not providing a proper opportunity of hearing.

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: GROUND 1 OBJECTIONS RE

The order continues below.

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