SHRI MAHARUDRA HANUMAN NYASA,PORVORIM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. No.346/PAN/2025 Shri.Maharudra Hanuman Vs CIT (Exemptions), Nyasa, Unity BuildingAnnexe, . M 60, Housing Board Colony, Mission Read, Alto Porvorim, Bengaluru-560027, Bardez, North Goa-403521, Karnataka. Goa. PAN .No. AAGTS6084E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Prashanth Jain.AR Revenue by Shri.Satish.M.CIT-DR

सुनवाई की तारीख/Date of Hearing 05.03.2026 घोषणा की तारीख/Date of Pronouncement 06.03.2026 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed for registration u/sec12AB of the Act. 2. The brief facts of the case are that, the assessee is a trust and is undertaking charitable activities. The assesse was granted provisional registration under section 12AB of the Act in Form.no.10AC on 12-03-2022. Subsequently, as

2 ITA No..346/Pan/2025 Shri.Maharudra Hanuman Nyas. per the amended, provisions of section 12AB of the Act, The assessee for the purpose of permanent registration has uploaded e-application in Form. No.10AB on 25-03-2025 and since the assessee has filed the Form.No.10AB mentioning wrong section code, the CIT(E) has rejected the application. Aggrieved by the CIT(E) order, the assessee has filed the appeal before the Honble Tribunal. 3. At the time of hearing, the Ld.AR submitted that the CIT(E) has erred in rejecting the assesse’s application ignoring the submissions made along with the application in Form.10AB and the additional submissions filed on 16.08.2025 in compliance to notice issued. Further the Ld.AR submitted that the assesse has a good case on merits and requested an opportunity to file the application with the correct section code before the authorities. Per contra, the Ld.DR relied on the order of the CIT(E). 4. We have heard the rival submissions and perused the material available on record. The assessee has filed the application before the CIT(E) for permanent registration under section 12A of the Act, whereas the CIT(E) in course of hearing proceedings has issued e-notice on the assessee through ITBA portal for certain clarifications and additional information to verify the genuineness of the activities of the trust and the assessee has filed the information but since the assessee has filed the Form.No.10AB mentioning wrong section code, the CIT(E)

3 ITA No..346/Pan/2025 Shri.Maharudra Hanuman Nyas. has rejected by the application Hence we considering, the facts, submissions and the principles of natural justice shall provide with one more opportunity of hearing to the assesse to substantiate the case along with evidences and information. Accordingly, we set aside the impugned order and direct the CIT(E) to re consider the application with correct code as per the law and we allow the grounds of appeal of the assessee for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 06.03.2026.

Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 06/03/2026

Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT, 6. Guard file. //True Copy//

BY ORDER, (Asstt. Registrar)ITAT, Panaji

4 ITA No..346/Pan/2025 Shri.Maharudra Hanuman Nyas.

Initial Date 1. Draft dictated on PS 2. Draft placed before author PS