MINHAJUS SHARQIA EDUCATIONAL SOCIETY,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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ITA 838/HYD/2025Status: DisposedITAT Hyderabad20 August 2025AY 2025-26Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemptions)'s orders were non-speaking and violated principles of natural justice as they lacked reasoned analysis and specific findings. The applications were rejected without affording adequate opportunity to the assessee.

What were the facts?

The assessee society, running educational institutions since 1962, applied for permanent registration under Sections 12AB and 80G of the Income Tax Act. The CIT(Exemptions) rejected the applications based on non-compliance with notices and incomplete information, without providing a reasoned order.

What were the issues?

Whether the CIT(Exemptions) correctly rejected the registration applications for want of proper response, or if the orders were non-speaking and violative of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

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

For Appellant: Dr. Narendra Kumar Naik

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

1. 1. निर्धाररती/The Assessee : Minhajus Sharquia Educational Society, 17-8-467, Yakutpura Post, Dabeerpura, Hyderabad – 500023, Telangana. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward 9(1), Hyderabad.

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