HARAGOPAL EDUCATIONAL SOCIETY,HYDERABAD vs. CIT (EXEMPTIONS), AAYAKAR BHAVAN, HYDERABAD

आयकर अपीलीय अधिकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘B’ Bench, Hyderabad

श्री रविश सूद, न् याययक सदस् य एवं
श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष ।
BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER
आ.अपी.सं /ITA No.816/Hyd/2025
(निर्धारण वर्ा/Assessment Year:2025-26)

M/s. Haragopal Educational
Society,
Hyderabad.
PAN:AAATH5611C

Vs.
Commissioner of Income Tax
(Exemption),
Hyderabad.
(Appellant)

(Respondent)

निर्धाररती द्वधरध/Assessee by: Shri K.A. Sai Prasad, C.A.
रधजस् व द्वधरध/Revenue by: Shri Narender Kumar Naik,
CIT-DR

सुिवधई की तधरीख/Date of hearing: 28/07/2025
घोर्णध की तधरीख/Pronouncement: 01/08/2025

आदेश/ORDER
PER MADHUSUDAN SAWDIA, A.M. :

This appeal is filed by M/s. Haragopal Educational Society
(“the assessee”), feeling aggrieved by the order passed by the Learned
Commissioner of Income Tax (Exemption), Hyderabad (“Ld.
CIT(E)”), dated 18.03.2025 for the A.Y. 2025-26. 2. The assessee has raised the following grounds of appeal :

ITA No.816/Hyd/2025 2

ITA No.816/Hyd/2025 3

the assessee’s application for registration under section 12AB of the Act, vide its order in Form No.10AD dated 18.03.2025, observing that the activities of the assessee were not in accordance with the objects of the society.
4. Aggrieved by the said rejection order of Ld. CIT(E), the assessee is in appeal before the Tribunal. The Learned Authorised
Representative (“Ld. AR”) submitted that the assessee had duly complied with the notices issued by the Ld. CIT(E) during the course of proceedings under section 12A(1)(ac)(ii) of the Act, and furnished all requisite documents on 22.01.2025 and 03.03.2025. In support of their submission, the Ld. AR invited our attention to the acknowledgement of both these submissions placed at page no.1 and page no.3 of the paper book. He submitted that the order passed by the Ld. CIT(E) rejecting the application is devoid of any discussion on the merits of the submissions and is non-speaking in nature. It was contended that the Ld. CIT(E) neither pointed out any specific defects in the documents submitted nor offered any opportunity to rectify the alleged deficiencies, if any. The Ld. AR therefore prayed that the impugned order be set aside and the matter be restored to the file of ITA No.816/Hyd/2025 4

the Ld. CIT(E) for fresh adjudication, or alternatively, the Tribunal may grant registration directly in the interest of justice.
5. Per contra, the Learned Department Representative (“Ld. DR”) relied on the orders of revenue authorities.
6. We have heard the rival contentions and perused the material available on record. It is evident from the documents placed in the paper book that the assessee had complied with the notices issued by the Ld. CIT(E) by making submissions on 22.01.2025 and 03.03.2025, which were duly acknowledged. However, from a perusal of the impugned order, we find that the Ld. CIT(E) has not recorded any specific findings regarding the nature or contents of these submissions, nor has he pointed out any specific defect in the activities of the assessee society vis-à-vis its stated objects. The rejection order is devoid of any reasoning and lacks the attributes of a speaking order.
7. In view of the above, we are inclined to set aside the impugned order. Accordingly, the matter is restored to the file of the Ld. CIT(E) for de novo adjudication of the application filed by the assessee under ITA No.816/Hyd/2025 5

section 12AB of the Act. The Ld. CIT(E) is directed to examine the submissions made by the assessee and decide the issue on merits by passing a reasoned and speaking order, in accordance with law, after affording a proper opportunity of being heard to the assessee.
8. In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open Court on 1st August, 2025. (RAVISH SOOD) (MADHUSUDAN SAWDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Hyderabad.
Dated:01.08.2025. * Reddy gp

Copy of the Order forwarded to :

BY ORDER,