Non-Speaking Order Invalid: Section 12AB & 80G Rejection Remanded

Sneha Sinchana Trust Vs CIT (Exemptions) (ITAT Bangalore) No Hearing, No Speaking Order: 12AB 80G Rejection Set Aside – ITAT Bangalore Remands Matter The Bangalore Bench of the ITAT, in M/s. Sneha Sinchana Trust vs. CIT(E), Bengaluru (ITA Nos.1510 & 1511/Bang/2025, AY 2025-26, order dated 19-12-2025), set aside the rejection of registration u/s 12AB and approval u/s 80G, holding that the Commissioner of Income-tax (Exemptions) violated principles of natural justice. The Tribunal noted that the Trust was registered in FY 2022-23 and commenced activities in FY 2024-25. Mere non-filing of r...