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Facts
The assessee, Centre for Management Development, appealed against the denial of approval under Section 80G and registration under Section 12A of the Income Tax Act by the PCIT (Exemption). The PCIT (Exemption) had dismissed the applications on technical grounds, primarily citing the assessee's failure to attach the trust's registration copy.
Held
The Tribunal held that the PCIT (Exemption) did not judiciously examine the facts and dismissed the applications on mere technicalities. Therefore, the matter was restored to the PCIT (Exemption) for fresh examination, with a direction to grant a meaningful opportunity to the assessee.
Key Issues
Whether the PCIT (Exemption) was justified in denying approval under Section 80G and registration under Section 12A solely on technical grounds, without a judicious examination of facts and providing sufficient opportunity to the assessee.
Sections Cited
80G, 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
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.
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.
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.
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