KCR Foundation Vs CIT (Exemptions) (ITAT Bangalore)
The assessee trust’s application for registration under Section 12AB was rejected by the CIT(Exemptions) primarily on the ground that an earlier application had already been rejected and was not challenged, thereby attaining finality.
The ITAT Bangalore held that there is no provision in law barring a fresh application merely because an earlier application was rejected. A subsequent application must be examined independently if the statutory conditions are satisfied.
The Tribunal also noted that the assessee had submitted supporting documents (including education department permissions) and claimed to have filed replies on the portal, which were not properly considered by the CIT(E). Further, the authority failed to examine the genuineness of activities, which is a key requirement for granting registration.
Accordingly, the ITAT set aside the rejection order and restored the matter to the CIT(Exemptions) with directions to verify documents afresh and decide on merits. The appeal was allowed for statistical purposes
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1. ITA No. 2750/Bang/2025 has been filed by KCR Foundation (the assessee trust/appellant) challenging the rejection order issued by the CIT(Exemptions), Bangalore, dated 28th February 2025 in Form No. 10 AD. The application for registration under Section 12 AB of the Income Tax Act, 1961, filed by the assessee in Form No. 10 AB on 14th August 2025, was denied.The assessee is aggrieved with the same and is appeal before us.
