MIFTAHUL ULOOM EDUCATIONAL & SOCIAL WELFARE SOCIETY SALAMATNAGAR,SALAMATNAGAR , KITTUR GURUWAR PETE KITTUR ,KITTUR vs. CIT(EXEMPTIONS) BANGALORE, BANGALORE

ITA 2516/BANG/2025Status: DisposedITAT Bangalore11 March 2026AY 2025-26Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee made bona fide efforts to comply and appeared before the authority. The rejection appeared to be without adequate consideration of submitted documents, and the matter required fresh examination by the CIT(E).

What were the facts?

The assessee, a society engaged in welfare activities, applied for regular registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application, citing non-compliance with notices and failure to furnish necessary information.

What were the issues?

Whether the rejection of the assessee's application for regular registration under Section 12AB by the CIT(E) was justified, considering the assessee's efforts to comply with the procedural requirements.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii),Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Shri Mohammed Rafiq Kuradgi, CA
For Respondent: Shri Muthu Shankar, CIT (DR)
Hearing: 25.02.2026Pronounced: 11.03.2026

PER WASEEM AHMED, ACCOUNTANT MEMBER:

The present appeal has been filed by the assessee against the order passed by the learned CIT(E) under section 12AB(1)(b)(ii) of the Act dated 31.10.2025. 2. The assessee in the memorandum of appeal has raised as many as eight grounds of appeal. However, since all the grounds are interconnected and relate to the rejection of the application filed in Form 10AB seeking registration under section 12AB of the Act, the same are not reproduced here for the sake of brevity and convenience.

ITA No.2516 /Bang/2025 3. The brief facts of the case are that the assessee, a society, is engaged in

The order continues below.

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