SEVABHARATHI ,ERUMELY vs. CIT EXEMPTIONS , KOCHI
What did the Tribunal hold?
The Tribunal found it appropriate to restore the appeal to the Commissioner for fresh adjudication. The Commissioner is to verify all relevant facts and provide at least three effective opportunities of hearing to the assessee.
What were the facts?
The assessee's application for Section 80G registration was refused by the Commissioner of Income Tax (Exemption) due to alleged deficiencies in the trust deed's clauses. The assessee argued that the same material was accepted for Section 12AA registration.
What were the issues?
Whether the Commissioner erred in refusing Section 80G registration based on trust deed deficiencies when similar material was accepted for Section 12AA registration.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench This assessee’s appeal for A.Y. 2023-24 arises against the Commissioner of Income Tax (Exemption), Kochi’s DIN & Notice No. ITBA/EXM/F/EXM45/2022- 23/1051694330(1) dated 30.03.2023 in proceedings u/s80G of the Income Tax Act, 1961 (the Act).
Heard both the parties. Case file perused.
It emerges during the course of hearing that the learned Commissioner of Income Tax (Exemption) has refused section 80G registration application in assessee’s case thereby concluding that its relevant trust deed clauses of objectives failed to satisfy the statutory conditions therein. Learned CIT-DR vehemently Sevabharathi Erumely submits in light of the Commissioner of Income Tax (Exemption)’s findings under challenge in para 3 thereof that the mandatory clauses such as area of operation, beneficiary, investment, audit, management and dissolution clauses in the said trust deed are found to be missing all together.
Learned counsel, on the other hand, submits that the assessee has been wrongly denied the impugned registration once the very material has been considered and accepted in section 12AA registration granted on 30.03.2023.
Faced with this situation, we deem it appropriate to restore the assessee’s instant section 80G registration appeal back to the learned Commissioner of Income Tax (Exemption) for his afresh adjudication within three effective opportunities of hearing after verifying all the relevant facts. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.
More judgments on Section 80G
- Savan Dayalal Ladani, Rajkot vs Assistant Commissioner of Income Tax-2(1)…ITA 575/RJT/2026[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Pareshbhai Savjibhai Khunt, Rajkot vs Income Tax Officer Ward - 2(2)(3), RajkotITA 842/RJT/2025[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Gillette India Limited, Mumbai vs Principal Commissioner of Income Tax, JaipurITA 1316/JPR/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- Global University Foundation, Hyderabad vs CIT(Exemption), HyderabadITA 777/HYD/2026[2026-27]Status: Disposed16 Oct 2026AY 2026-27
- Global University Foundation, Hyderabad vs CIT(Exemption), HyderabadITA 776/HYD/2026[2026-27]Status: Disposed16 Oct 2026AY 2026-27
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