OUR LADY OF THE ROSARY CHURCH,CARANZALEM V. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

ITA 392/PAN/2025

AI Insights

The case involves Our Lady Of The Rosary Church, which appealed against the order of the Commissioner of Income Tax (Exemptions), Bangalore, rejecting their application for permanent registration under section 12AB of the Income Tax Act, 1961. The church had initially received provisional registration and subsequently applied for permanent registration using Form No. 10AB. The CIT(E) rejected this application due to non-compliance with notices of hearing, which the church claimed were received only after the rejection order was passed. The Tribunal found merit in the church's argument and provided an opportunity for a re-hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837513 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2025-2026
• Appeal Filed On: 19-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RENGA RAJAN.S.
• Assessee Lawyers: AGNELO REMEDIOS
• Keywords: Set aside; Principle of natural justice
• Section: 12A

Judgement Text

"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.392/PAN/2025 (A.Y. 2025-26) Our Lady OfTheRosaryChurch, Opposite Swimsea Hotel, Caranzalem,Tiswadi, Goa-403002. Vs. CIT (Exemptions), Bangalore, Karnataka. . PAN .No.AAAAO6765F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) 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 Printed from counselvise.com 2 ITA No. 392/Pan/2025 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). 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. 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 & Printed from counselvise.com 3 ITA No. 392/Pan/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. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 20/02/2026 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 Printed from counselvise.com 4 ITA No. 392/Pan/2025 Our Lady Of The Rosary Church.. Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed Printed from counselvise.com "