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Non-Speaking Order Invalid: Section 12AB & 80G Rejection Remanded
Case Law Details
- Case Name
- Sneha Sinchana Trust Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Bangalore
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Sneha Sinchana Trust Vs CIT (Exemptions) (ITAT Bangalore)
No Hearing, No Speaking Order: 12AB 80G Rejection Set Aside – ITAT Bangalore Remands Matter
The Bangalore Bench of the ITAT, in M/s. Sneha Sinchana Trust vs. CIT(E), Bengaluru (ITA Nos.1510 & 1511/Bang/2025, AY 2025-26, order dated 19-12-2025), set aside the rejection of registration u/s 12AB and approval u/s 80G, holding that the Commissioner of Income-tax (Exemptions) violated principles of natural justice.
The Tribunal noted that the Trust was registered in FY 2022-23 and commenced activities in FY 2024-25. Mere non-filing of r...

