MJN Foundation Vs CIT (Exemptions) (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT) Bangalore has remanded the case of MJN Foundation after its Section 80G application was rejected by the Commissioner of Income Tax (Exemptions) [CIT(E)] due to non-compliance with notices. The foundation had applied for 80G(v) approval via Form 10AB on 29th March 2024 but failed to provide the required documents to prove its charitable activities. Despite being granted 12A registration, the CIT(E) rejected the application, citing the foundation’s failure to comply with notices issued on 22nd July 2024 and 23rd August 2024. The assessee argued that it had submitted relevant documents, but these were not properly considered, and further time should have been granted to substantiate its case.
After hearing both sides, the ITAT decided to remit the case back to CIT(E) for reconsideration. The tribunal emphasized that the foundation must submit the necessary documents to support its eligibility for 80G approval. It also directed the CIT(E) to provide a fair opportunity for the foundation to present its case, while warning that any further non-compliance could result in denial of relief. The appeal was allowed for statistical purposes, and the matter will now be re-examined by CIT(E).
FULL TEXT OF THE ORDER OF ITAT BANGALORE
