IKIGAI KEN FOUNDATION,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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ITA 132/HYD/2025Status: DisposedITAT Hyderabad06 August 2025AY 2024-256 pages
AI SummaryAllowed (for statistical purposes)

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) found the CIT(Exemptions)'s order to be non-speaking, lacking specific findings, and without objective analysis of the submitted documents. The ITAT held that quasi-judicial authorities must pass reasoned orders and, therefore, restored the matter to the CIT(Exemptions) for fresh adjudication after providing a reasonable opportunity of being heard to the assessee trust.

What were the facts?

The assessee trust applied for registration under Section 80G of the Income Tax Act, 1961, in Form No. 10AB. The CIT(Exemptions) rejected the application, observing that no substantial charitable activities were carried out by the trust and failed to provide specific findings or objective analysis for the rejection.

What were the issues?

Whether the CIT(Exemptions) passed a reasoned and speaking order with objective analysis when rejecting an application for 80G registration, and whether such rejection violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

For Appellant: Dr. Narinder Kumar Naik

आदेशकी प्रतततलतप अग्रेतषत/ Copy of the order forwarded to:-

1. 1. तिर्ााररती/The Assessee : Ikigai Ken Foundation, No. 10-1-672, A.C Guards, Anand Nagar, Hyderabad – 500004, Telangana. 2. राजस्व/ The Revenue : CIT (Exemptions), Aaykar Bhawan, Opposite LB Stadium, Basheer Bagh, Hyderabad.

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