SHANKARA GURUKULAM,BENGALURU V. INCOME TAX OFFICER, EXEMPTIONS WARD-2, BENGALURU

ITA 663/BANG/2025

AI Insights

The case involves Ms. Shankara Gurukulam, who appealed against the rejection of their application for registration under section 12AB(1b) and for approval under section 80G(5) of the Income Tax Act by the CIT(E). The appeals were initially delayed by 26 days due to the assessee seeking professional advice post-rejection. However, before the tribunal could adjudicate on the merits of the case, the assessee obtained the desired registrations and filed for withdrawal of the appeals, which was unopposed by the revenue.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773520 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-03-2025
• Laws Referred To: Section 12AB(1b) of the Act, Section 80G(5) of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BHARATH KUMAR U
• Keywords: Reasonable cause
• 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.662, 663/Bang/2025 Assessment Year : 2025-26 Ms. Shankara Gurukulam, 103/62, Ratnavilasa Road, Basavanagudi, Bangalore – 500004. PAN : ABCTS 9162 L Vs. ITO (Exemptions), Ward–2, Bangalore. APPELLANT RESPONDENT Assessee by : Shri. Bharath Kumar U, CA Revenue by : Shri. Murali Mohan M, CIT(DR)(ITAT), Bangalore. Date of hearing : 16.07.2025 Date of Pronouncement : 25.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Both these appeals are filed by the assessee against the Order passed by the CIT(E) wherein the CIT(E) has rejected application filed for registration under section 12AB(1b) of the Act for approval under section 80G(5) of the Act dated 18.12.2024 vide DIN and notice Nos. ITBA/EXM/F/EXM45/2024- 25/1071347063(1) and ITBA/EXM/F/EXM45/2024-25/1071347073(1) respectively. 2. The appeals filed by the assessee are delayed of 26 days. Assessee has furnished reason for delay in filing appeal before the Tribunal. In the affidavit it has been stated that after receipt of rejection Order by the CIT(E), assessee Printed from counselvise.com ITA Nos.662, 663/Bang/2025 Page 2 of 3 was contacting different professionals for proper advice. Later on assessee contacted the aforementioned Counsel and was advised to file appeal before the Tribunal. Therefore, there was delay in filing appeal before the Tribunal. 3. Considering the explanation of the assessee, it is noticed that assessee had reasonable cause for not filing appeal within time. Accordingly, the delay is condoned. 4. At the outset of hearing, the learned Counsel drew our attention to the letter dated 15.07.2025 filed it seeking withdrawal of appeal and stated that assessee has got registered under section 12AB and 80G of the Act vide Order dated 21.06.2025 and enclosed the Order. For the sake of convenience, we are reproducing letter filed by the learned Counsel which is as under: Printed from counselvise.com ITA Nos.662, 663/Bang/2025 Page 3 of 3 5. On the said application filed by the learned Counsel, learned DR did not object. 6. Considering the above application filed by the assessee, we are allowing to withdraw the appeal filed by the assessee. 7. In the result, appeals filed by the assessee are dismissed as withdrawn. 8. A common Order passed shall be kept in respective case files. 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 : 25.09.2025. /NS/* Copy to: 1. Appellant 2. Respondent 3. Pr.CIT4.CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore. Printed from counselvise.com "