Rishi Samskruti Vidya Kendra Vs CIT (Exemptions) (ITAT Bangalore)
Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has set aside an order by the Commissioner of Income Tax (Exemptions) [CIT(E)] that cancelled the 80G approval for Rishi Samskruti Vidya Kendra. The Tribunal acknowledged the assessee’s non-appearance was due to a trustee’s severe medical emergency, restoring the matter to the CIT(E) for re-adjudication.
The case, heard by the ITAT, stemmed from an appeal filed by Rishi Samskruti Vidya Kendra against the CIT(E)’s order dated December 23, 2024. The assessee trust had initially secured registration under Section 12A of the Income Tax Act, 1961, effective from Assessment Year (AY) 2022-23 to 2026-27, and provisional approval under Section 80G, valid until AY 2024-25.
Subsequently, the trust applied for final 80G approval on June 29, 2024, by filing Form 10AB. The CIT(E) issued notices on October 18, 2024, and November 8, 2024, providing opportunities for a hearing. However, the assessee failed to respond to these notices or appear for the proceedings. Consequently, the CIT(E) concluded that the trust had not submitted the necessary documentation to substantiate the genuineness of its activities and fulfill the conditions stipulated under Section 80G of the Act. This led to the rejection of the application and the cancellation of the provisional 80G approval.
