SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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ITA 562/HYD/2025Status: DisposedITAT Hyderabad20 August 2025AY 2024-25Bench: us: "1. The order passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad, rejecting the application for registration u/s 12AB of the Income-tax Act, 1961, is erroneous, arbitrary, and contrary to the facts of the case and law applicable.12 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemptions) should have provided an opportunity to explain the delay, especially since notices were issued after the due date. The matters were restored to the CIT(Exemptions) for fresh consideration, allowing the assessee to seek condonation of delay.

What were the facts?

The assessee trust applied for regular registration under Section 12AB and Section 80G of the Income-tax Act, 1961, in Form 10AB. The applications were rejected by the CIT(Exemptions) for being filed beyond the prescribed due date of June 30, 2024.

What were the issues?

Whether the rejection of applications for registration solely on the ground of delay, without providing an opportunity to explain the delay, is justified. Whether the CIT(Exemptions) has the discretion to condone the delay in filing the application.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)(vi)(B),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Sevagramam Charitable Trust, E-Block, Flat No.101, Aditya Empress Towers, Shaikpet Nala, Tolichowki, Golconda Post – 500008, Hyderabad, Telangana. 2. रधजस्व/ The Revenue : The Commissioner of Income Tax (Exemption), Hyderabad.

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