Brahmashree Mittur Purohitha Thimmayya Bhatta Samprathishtana R Vs CIT (ITAT Bangalore)
Bangalore ITAT Restores 80G Approval Application, Holds CIT(E) Ignored Documents Filed Before Passing Rejection Order
The Bangalore ITAT set aside the rejection of a charitable trust’s application for approval under section 80G, holding that the CIT(E) wrongly proceeded on the assumption that the assessee had not responded to the notices, despite documents having been filed before the order was passed.
The assessee, Brahmashree Mittur Purohitha Thimmayya Bhatta Samprathishtana R, had applied for 80G approval on 25 January 2025. The CIT(E) rejected the application on the ground that the trust had failed to respond to notices and had not furnished the documents necessary to establish the genuineness of its activities.
The Tribunal noted that although the notice dated 3 July 2025 required the assessee to furnish details by 10 July 2025, the records showed that the trust had in fact uploaded the required documents on the Department’s portal on 23 July 2025. Since the CIT(E) passed the rejection order only on 29 July 2025, those documents were already available for consideration.
Holding that the CIT(E)’s observation that the assessee had not responded to the notices was factually incorrect, the Tribunal concluded that the order was not a well-considered one. It therefore set aside the order and remanded the matter to the CIT(E) for fresh consideration of the documents already filed, while also permitting the assessee to furnish any additional material in support of its claim for 80G approval. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. This is an appeal filed by the assessee challenging the order of the Ld.CIT(E), Bangalore dated 29/07/2025 in which the approval sought for u/s. 80G has been rejected..
