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

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ITA 346/PAN/2025Status: DisposedITAT Panaji06 March 2026Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order, granting the assessee another opportunity to file the application with the correct section code. It directed the CIT(E) to reconsider the application in accordance with the law, emphasizing principles of natural justice.

What were the facts?

The assessee, a trust undertaking charitable activities, was granted provisional registration under Section 12AB. It applied for permanent registration in Form 10AB but used a wrong section code, leading the CIT(E) to reject the application. The assessee appealed this rejection.

What were the issues?

The key legal issue was the rejection of the permanent registration application due to an incorrect section code in Form 10AB and whether the assessee should be given an opportunity to rectify this error.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AB(I)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH

Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALIShri.Maharudra Hanuman

Hearing: 05.03.2026Pronounced: 06.03.2026

सुनवाई की तारीख/Date of Hearing 05.03.2026 घोषणा की तारीख/Date of Pronouncement 06.03.2026 ORDER

PER PAVAN KUMAR GADALE, JM:

1.

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 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)

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.

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