NAGA SIMHADRI CHARITIES,CHITRADURGA V. CIT, (EXEMPTIONS), BANGALORE

ITA 338/BANG/2025

AI Insights

The case involves M/s. Naga Simhadri Charities appealing against the decisions of the CIT(E), Bangalore, which rejected their applications for registration under section 12AB and for approval under section 80G of the Income Tax Act for the Assessment Year 2025-26. The Tribunal noted that the CIT(E) had not considered certain documents submitted by the assessee, which were crucial for substantiating their case. The Tribunal decided to remit the matter back to the CIT(E) for a fresh adjudication, instructing the CIT(E) to allow the assessee a fair opportunity to present their case with the necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312229 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Section 12AB of the Act, Section 80G of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VARUN BHAT
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

"IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.338, 339/Bang/2025 Assessment Year : 2025-26 M/s. Naga Simhadri Charities, Narahari Nagara, Nagaramgere, Challakere, Chitradurga – 577 522. PAN :AAETN 3108 J Vs. CIT(E), Bangalore. APPELLANT RESPONDENT Assessee by : Shri. Varun Bhat, CA Revenue by : Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore. Date of hearing : 28.04.2025 Date of Pronouncement : 30.04.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : These two appeals have been filed by the assessee against separate Orders passed by the CIT(E), Bangalore, vide DIN and NoticeNos.ITBA/EXM/F/EXM45/2024-25/1071651611(1) and ITBA/EXM/F /EXM45/2024-25/1072654327(1) dated 28.12.2024 and 29.01.2025, for the Assessment Year 2025-26, for rejection of registration under section 12AB of the Act and for not granting approval under section 80G of the Act. 2. Both these appeals were heard together and are disposed off by way of this common Order. ITA Nos.338, 339/Bang/2025 Page 2 of 3 3. Assessee filed Form No.10AB on 31.07.2024 for registration under section 12AB of the Act and filed Form No.10AB dated 13.08.2024 for approval under section 80G(5) of the Act. During the course of proceedings before the authorities below, assessee filed documents before the jurisdictional AO and assessee was given opportunity by the ld.CIT (E) for producing the documents for granting registration under section 12AB of the Act and for approval under section 80G(5) of the Act. But in both the cases, the learned CIT(E) noted that the assessee was unable to file the requisite documents before him. The learned Counsel submitted that various documents were submitted on 26.11.2024 & 04.12.2024, acknowledgement of which are placed at Paper Book page Nos.18 to 25 for substantiating its case against notices issued by the Revenue authorities but the learned CIT(E) has not taken into consideration these documents for deciding the case and requested that the matter may be sent back to learned CIT(E) for a fresh adjudication. 4. On the other hand, learned DR relied on the Order of the learned CIT(E). 5. Considering the rival submissions and after perusing the entire records and the Order of the authorities below, we noted that the learned CIT(E) has observed that assessee has not submitted documents for substantiating its case before him whereas the learned Counsel for the assessee submitted the acknowledgement of documents which are placed at Paper Book Page Nos.18 to 25. As per acknowledgement of page no. 25 it was submitted before ITO (Exemption) but not before the ld. CIT(E). The documents should have been produced before the appropriate authority. who has issued notice. Considering the facts of the case and in the interest of justice, we are remitting the issue back to the learned CIT(E) for fresh consideration and the learned CIT(E) is directed to give reasonable opportunity of being heard to the assessee and the assessee is directed to submit the requisite documents for substantiating its case and is further directed not to seek unnecessary adjournments for speedy disposal of the ITA Nos.338, 339/Bang/2025 Page 3 of 3 case. In case of failure, no second opportunity shall be granted to the assessee. A common order passed shall be kept in respective case files. 6. In the result, appeals filed by the assessee are allowed for statistical purposes. Pronounced in the court on the date mentioned on the caption page. Sd/- Sd/- (SOUNDARARAJAN K) (LAXMI PRASAD SAHU) Judicial Member Accountant Member Bangalore, Dated : 30.04.2025. /NS/* Copy to: 1. Appellant 2. Respondent 3. Pr.CIT4.CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. "