CENTRE FOR MANAGEMENT DEVELOPMENT,TRIVANDRUM vs. CIT(EXEMPTION), KOCHI

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ITA 97/COCH/2025Status: DisposedITAT Cochin23 June 2025AY 2024-25Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the PCIT (Exemption) dismissed the applications without judiciously examining the facts and disregarding principles of natural justice. Consequently, the Tribunal restored the matter to the file of the PCIT (Exemption) for fresh examination, directing that a meaningful opportunity be granted to the assessee.

What were the facts?

The assessee challenged the denial of approval under Section 80G and registration under Section 12A of the Income Tax Act by the PCIT (Exemption) for the AY 2024-25. The PCIT (Exemption) rejected the applications on technical grounds, specifically that the applicant failed to attach a copy of registration proving the establishment of the trust.

What were the issues?

Whether the PCIT (Exemption) correctly denied approval under Section 80G and registration under Section 12A on technical grounds and if principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH:COCHIN

Before: SHRI INTURI RAMA RAO & SHRI PRAKASH CHAND YADAV

For Appellant: Shri Sherry S. Oommen, A.R
For Respondent: Shri Sundarasan S., D.R
Hearing: 28.05.2025Pronounced: 23.06.2025

Date of Hearing : 28.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, JUDICIAL MEMBER:

Both these appeals are arising from the order of ld. CIT(Exemption) dated 28.11.2024 having DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1070735761(1) for the AY 2024-25 relates to the denial of grant of approval u/s 80G of the Income Tax Act, 1961 (in short “The Act”). AND DIN No.ITBA/EXM/F/EXM45/2024-25/1070735761(1) for the AY 2024-25, relates to the denial of registration u/s 12A of the Act.

2.

At the outset, ld. Counsel for the assessee submitted that the ld. PCIT has passed the orders in utter disregard of the principles of natural justice.

3.

Ld. D.R. relied upon the orders of authorities below.

& 98/Coch/2025 Centre for Management Development, Trivandrum Page 2 of 2 4. We have heard the rival submissions and perused the materials available on record. It is observed that the ld. PCIT (Exemption) has not at all examined the facts of the case in a judicious manner rather has dismissed the applications of the assessee on some technical grounds. The ld. PCIT (Exemption) observed that the applicant has failed to attach the copy of registration proving the establishment of the assessee trust. Considering the totality of the facts, the matter is hereby restored to the file of ld. PCIT (Exemption) for fresh examination. Needless to say, that ld. PCIT (Exemption) would grant meaningful opportunity to the assessee before passing any order.

5.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 23rd Jun, 2025

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