PRASADAM FOUNDATION,KADAPA V. ITO, EXEMPTION WARD, TIRUPATI

ITA 245/HYD/2025

AI Insights

The case involves two appeals by M/s. Prasadam Foundation against the orders of the Learned Commissioner of Income Tax (Exemption), Hyderabad, which rejected the foundation's applications for registration under section 12AB and for approval under section 80G of the Income Tax Act, 1961. The Tribunal found the initial orders to be cryptic and non-speaking, lacking specific deficiencies or reasons for rejection. Both parties agreed to a remand for fresh adjudication, emphasizing the need for a fair hearing and consideration of additional evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 632988 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य क े समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. No. ITA No. & Assessment Year Assessee Respondent 1 & 2. 245 & 246/Hyd/2025 2025-26 M/s. Prasadam Foundation, Kadapa. PAN:AAHAP2703P Income Tax Officer, Exemption Ward, Tirupati. निर्धारिती द्वधिध/Assessees by: Advocate SNSR Chinmai. िधजस्‍ व द्वधिध/Revenue by:: Shri Narender Kumar Naik, CIT-DR. सुिवधई की तधिीख/Date of hearing: 10/06/2025 घोषणध की तधिीख/Pronouncement: 10/06/2025 आदेश/ORDER PER BENCH : These two appeals are filed by M/s. Prasadam Foundation (“the assessee”), feeling aggrieved by separate orders passed by the Learned Commissioner of Income Tax (Exemption), Hyderabad (“Ld. CIT(E)”) dated 07.12.2024 & 12.12.2024 respectively, for the A.Y. 2025-26. 2. At the outset, we note that both the appeals pertain to rejection of applications filed by the assessee in Form no.10AB for registration u/s.12AB of the Income Tax Act, 1961 (“the Act”) or for approval u/s.80G of the Act. The ITA Nos.245 & 246/Hyd/2025 2 Ld. CIT(E) passed the impugned orders rejecting the said applications. Against the impugned orders of the Ld. CIT(E), the assessee is in appeal before the Tribunal. 3. The Learned Authorised Representative (“Ld. AR”) of the assessee submitted that, the impugned orders passed by the Ld. CIT(E) are non- speaking orders. It was contended that the Ld. CIT(E) has not pointed out any specific deficiency in the documents submitted by the assessee, nor has the assessee been afforded proper opportunity of being heard. The Ld. AR prayed before the bench that the matter may be restored back to the file of the Ld. CIT(E) for fresh adjudication, after providing due opportunity to the assessee to submit any further evidence, if required. 4. Per contra, the Learned Department Representative (“Ld. DR”) did not make any objection if the matter is remanded back to the file of Ld. CIT(E) for fresh adjudication. 5. We have heard the rival contentions and also gone through the record in the light of the submissions made by either side. On perusal of the impugned orders passed by the Ld. CIT(E), we found that the orders are cryptic and non-speaking in nature. The Ld. CIT(E) has not specified any concrete deficiency in the documents or evidences submitted by the assessee, nor has ITA Nos.245 & 246/Hyd/2025 3 specified any cogent reason for rejection of applications filed by the assessee for registration u/s.12AB of the Act or for approval u/s.80G of the Act. 5.1 In view of the above facts and circumstances of the cases, we are of the considered view that, justice would be met if the matter is restored to the file of Ld. CIT(E). Accordingly, we set aside the impugned orders and restore the matter to the file of Ld. CIT(E) with a direction to adjudicate the applications afresh, after providing due opportunity of being heard to the assessee and allowing the assessee to file any additional documents or evidences in support of their applications. 6. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 10th June, 2025. Sd/- Sd/- (RAVISH SOOD) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad. Dated: 10.06.2025. * Reddy gp ITA Nos.245 & 246/Hyd/2025 4 Copy of the Order forwarded to : 1. M/s. Prasadam Foundation, 2-1-469, CSR Colony, Maheswara Nagar, Yerraguntla-516309 A.P. 2. ITO, Exemptions Ward, Tirupati. 3. Pr.CIT, Tirupati./Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, "