Kodavaame Vs CIT (Exemptions) (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has partially allowed appeals filed by Kodavaame Trust, remanding its cases back to the Commissioner of Income Tax (Exemptions) [CIT(E)] for fresh consideration. The appeals challenged the CIT(E)’s orders dated December 3, 2024, which had cancelled the trust’s provisional registration under Section 12AB and its approval under Section 80G of the Income Tax Act, 1961. The core issue stemmed from the CIT(E)’s finding of non-responsiveness and failure to submit required documents by the assessee.
The CIT(E) had cancelled the trust’s registration and approval, stating that despite multiple notices issued by the Junior Assessing Officer (JAO) and her own office, the assessee had not responded or submitted necessary documents to prove the genuineness of its activities. The CIT(E) concluded that the trust failed to comply with the requirements for registration under Section 12AB and approval under Section 80G.
However, before the ITAT, the assessee’s authorized representative contended that the allegations of non-response were inaccurate. It was submitted that the assessee’s auditor had visited the CIT(E)’s office, sought time until December 3, 2024, and subsequently uploaded the required documents in parts on that very day. The assessee expressed surprise that the CIT(E) passed the cancellation orders on the same date, allegedly without considering the newly submitted documents.
