HC Kamalamma Nalluru Gowda Vs CIT (Exemptions) (ITAT Bangalore)
12AB & 80G Applications Cannot Be Rejected by Ignoring Replies Filed Before ITO- Bangalore ITAT
The Bangalore ITAT set aside the rejection of applications for permanent registration u/s 12AB and approval u/s 80G, holding that the CIT(E) wrongly concluded that the trust had not responded to notices despite the assessee having furnished all details before the Income Tax Officer exactly as directed.
The charitable trust had initially obtained provisional registration and thereafter applied for permanent registration and 80G approval. The CIT(E), however, rejected both applications on the ground that the assessee failed to appear and did not comply with notices. Before the ITAT, the assessee demonstrated through notices and replies that the CIT(E) himself had directed the trust to furnish details before the Income Tax Officer and the same had been duly complied with on 29.09.2025.
The Tribunal carefully examined the notices and found that the assessee had indeed submitted the required documents before the ITO within the prescribed timeline. Therefore, the observation of the CIT(E) that there was non-compliance was contrary to the record itself. The ITAT observed that the applications were rejected without considering the replies and supporting documents already furnished by the trust before the departmental authorities.
