Aradhana Senior Citizen Caring Center Vs CIT (ITAT Bangalore)
The Bangalore ITAT set aside rejection of registration u/s 12AB in the case of Aradhana Senior Citizen Caring Center, observing that absence of a fire safety clearance certificate by itself cannot be a ground to deny charitable registration. The trust, which runs an old-age home on a no-profit basis, had already been granted provisional registration and later final registration u/s 12AB valid up to AY 2025-26. While seeking renewal through Form 10AB with delay condonation request, the CIT(E) rejected the application alleging non-response to notices, existence of cash transactions and absence of fire safety certificate.
The Tribunal noted that the assessee had in fact responded to notices on multiple occasions, furnished documents both physically and online, and submitted detailed replies regarding cash transactions. The ITAT found the CIT(E)’s observation that no reply was filed to be factually incorrect. The Bench further observed that all cash transactions were stated to be duly recorded in books and mere suspicion could not justify rejection of registration. Importantly, the Tribunal held that non-availability of fire clearance certificate is not a valid reason for refusing registration u/s 12AB. The ITAT also noticed a glaring error in the impugned order where the CIT(E) referred to rejection of approval u/s 80G though the actual application was for registration u/s 12AB. Accordingly, the matter was restored to the CIT(E) for fresh adjudication after considering all objections and supporting documents filed by the trust.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This appeal is filed by the assessee challenging the rejection order of the ld. Commissioner of Income Tax (Exemptions), Bangalore [CIT(E)] dated 26.9.2025 in which the application filed by the assessee in Form 10AB for registration u/s. 12AB.
