KASHMIR ANIMAL WELFARE FOUNDATION,DARD PORA, KREERI, BARAMULLA, JAMMU AND KASHMIR vs. ITO WARD 1, SRINAGAR, SRINAGAR
Facts
Kashmir Animal Welfare Foundation applied for registration/approval under sections 12A(1)(ac)(iv) and 80G, which were rejected by the CIT(E) without issuing a show-cause notice, citing the assessee's ITR-7 filing. The assessee argued that it filed ITR-5 for AY 2023-24 and ITR-7 for AY 2024-25 due to claiming a deduction under section 10(23B), and deserved an opportunity to establish its entitlement.
Held
The tribunal set aside the impugned orders denying registration under section 12A(1)(ac)(iv) and approval under section 80G. It directed the CIT(E) to decide the applications afresh after providing the assessee an opportunity of hearing to present its case. The denial of 80G approval was consequential and thus also restored for fresh adjudication.
Key Issues
Whether the applications for registration under section 12A(1)(ac)(iv) and approval under section 80G could be rejected solely based on ITR-7 filing without providing a show-cause notice and an opportunity of hearing to the assessee.
Sections Cited
12A(1)(ac)(iv), 80G, 10(23B)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. आयकर अपील सं./ ITA No. 317/ASR/2025 & 2. आयकर अपील सं./ ITA No. 318/ASR/2025 Kashmir Animal Welfare Foundation ITO बनाम/ Dard Pora, Kreeri, Baramulla Ward-1 Vs. Jammu and Kashmir- 193198 Srinagar (J&K)-190001 �ायीलेखासं./PAN. AAETK-2319-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Sh. Rohit Kapoor, (Advocate) a/w Shri V.S. Aggarwal (ITP) – Ld. ARs ��थ�कीओरसे/Respondent by : Shri Jivandeep Singh Kahlon, (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 13-10-2025 घोषणाकीतारीख /Date of Pronouncement : 16/10/2025 आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of twin applications seeking registration / approval u/s 12A(1)(ac)(iv) & 80G vide impugned orders dated 05-03- 2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of order denying registration u/s 12A(1)(ac)(iv), it could be seen that the application has been rejected merely on the ground that the assessee had been filing ITR-7. Apparently, no show- cause notice has been issued to the assessee to ascertain the correct
position. The Ld. AR explained that the assessee filed ITR-5 for AY 2023-24 and it filed ITR-7 for AY 2024-25 since it claimed deduction u/s 10(23B) in AY 2024-25. The Ld. AR further stated that the assessee is entitled for impugned registrations which could be established if another opportunity is granted to the assessee. The Ld. CIT-DR opposed any interference in the rejection order. 3. Accepting the prayer of Ld. AR, we set aside the impugned order and direct Ld. CIT(E) to decide the fate of impugned application afresh after affording opportunity of hearing to the assessee. The assessee is directed to plead and prove its case. 4. The approval u/s 80G has been denied, being consequential in nature. This appeal also stand restored back to Ld. CIT(E) with similar directions. 5. Both the appeals stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.
Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 16/10/2025 आदेश की 1ितिलिप अ4ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु-/CIT 4. िवभागीय�ितिनिध/DR 5. गाड3फाईल/GF ASSISTANT REGISTRAR ITAT AMRITSAR
