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

प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.
The captioned appeals filed by the assessee society are directed against two separate orders passed by the Commissioner of Income-Tax
(Exemption), [for short “CIT (Exemptions)”], Hyderabad, dated
21.03.2025 and 20.03.2025, wherein the latter had declined the registration/approval u/s. 12AB and u/s 80G(5) of the Income-tax Act,
1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee society, therefore, these are being taken up and disposed off by way of a consolidated order.
2. We shall first take up the appeal filed by the assessee society in ITA No.838/Hyd/2025, wherein it has assailed the impugned order on the following grounds of appeal:
“1.The Order of the learned Commissioner of Income Tax (Exemptions) is contrary to the facts of the case and the Provisions of Law.
2. The learned Commissioner of Income Tax (Exemptions) is not justified in rejecting the Application for Registration U/s. 12AB of the Income Tax Act on the ground that there is no response to the notices sent by him.
3. The learned Commissioner of Income Tax (Exemptions) should have appreciated that the Appellant Society has been running a school from the year 1962 and has been enjoying the Registration under the Income Tax Act for several years.
4. The learned Commissioner of Income Tax (Exemptions) should have given another opportunity to the Appellant Trust for submitting the necessary details required by him Instead of refusing the Registration for want of reply to this Notice even because most of the details were filed by the Appellant
Society.”
3. Succinctly stated, the assessee society is registered with the