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Facts
The assessee, Our Lady Of The Rosary Church, applied for permanent registration under Section 12AB after receiving provisional registration. The CIT(E) rejected the application due to non-compliance with notices, which the assessee claimed were received after the rejection order was passed.
Held
The Tribunal found that the notices were indeed received by the assessee after the rejection order. Therefore, it set aside the CIT(E)'s order and remanded the case for a de novo consideration, granting the assessee another opportunity to present its case.
Key Issues
The key legal issue was whether the assessee was given a fair opportunity to respond to the CIT(E)'s notices before its application for permanent registration was rejected.
Sections Cited
Section 12AB(I)(b)(ii), Section 12AB
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Income Tax Appellate Tribunal, PANAJI BENCH
Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI
Assessee by Shri.Agnelo Remedios.AR Revenue by Shri.Renga Rajan.S.CIT-DR सुनवाई की तारीख/Date of Hearing 19.02.2026 घोषणा की तारीख/Date of Pronouncement 20.02.2026 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 fror registration u/sec12AB of the Act.
2. The brief facts of the case are that, the assessee is undertaking charitable activities. The assesse was granted provisional registration under section 12AB of the Act in Form.no.10AC. Subsequently, as per the amended, provisions of section 12AB of the Act, The assessee for the Our Lady Of The Rosary Church.. purpose of permanent registration has uploaded e- application in Form. No.10AB on 19-03-2025 and since there was no proper compliance to the notices of hearing, the same was rejected by the CIT(E). 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 notices of hearing are received by speed post after passing the rejection order. Further the Ld.AR submitted that the assesse has a good case on merits and requested for opportunity before the lower authorities. Per contra, the Ld.DR relied on the order of the CIT(E).
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. Since there was no proper response to the notices in spite of providing sufficient opportunities to the assessee, the CIT(E) has rejected the application. Whereas the Ld.AR has demonstrated that the notices sent by the office of the CIT(E) was received 8.09.2025 & Our Lady Of The Rosary Church.. 18.09.2025 after passing of the rejection order placed at page18 to 21 of the submissions. 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 denovo consider the application 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 20.02.2026.