TaxTMI 
TaxTMI 
2026 (5) TMI 1129
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....9/03/2025 and 01/09/2025 and raised the following grounds with a delay of 109 days. ITA No. 2032/Bang/2025 "1. The Order U/s 12AB of the income Tax Act, dated 19.03.2025, passed by the Learned Commissioner of Income Tax, Exemptions, Bangalore is bad in law and opposed to the facts of the case. 2. The Learned CIT-(Exemptions), Bangalore, erred in law and facts, rejecting the application in Form 10AB dated 23.09.2024, in violation of provisions of Section 12AB(1)(b)(ii)(B)(I), failing to afford a reasonable opportunity of being heard. 3. The Learned CIT-(Exemptions), Bangalore, erred in law and facts in rejecting the Application U/s.12AB on the sole ground that the income and expenditure account does not reflect ....
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....and delete any of the grounds at the time of hearing. 9. For the above and other grounds to be urged during the course of the hearing of the appeal, the appellant prays that the appeal be allowed in the interest of equity and justice." ITA No. 2033/Bang/2025 "1. The Order U/s 80G of the Income Tax Act, dated 1.09.2025, passed by the Learned Commissioner of Income Tax, Exemptions, Bangalore is bad in law and opposed to the facts of the case. 2. The Learned CIT-(Exemptions), Bangalore, erred in law and facts, rejecting the application in Form 10AB dated 03.03.2025, in violation of provisions of Subclause (B) of clause (ii) (b) of Second Proviso to Section, 80G(5), failing to afford a reasonable opportunity of bei....
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....acts of the case are that the assessee is a charitable trust and obtained their provisional registration u/s. 12AB of the Act. Subsequently, the assessee had applied for permanent registration on 23/09/2024. The details were called for, for which the assessee had also filed their reply. The Ld.CIT(E) without considering the said documents, had rejected the said application on the ground that the JAO had not recommended for the approval of the registration u/s. 12AB of the Act. The Ld.CIT(E) had extracted the report of the JAO in which the JAO had observed that the assessee had not incurred any substantial expenditure towards education or any other objects of the trust and also no charitable activities were also carried out by the assessee. ....
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....plication and we are satisfied that the assessee had taken steps by filing a second application before the Ld.CIT(E) and only when the second application was rejected by citing the reason that the earlier rejection order was not challenged, the assessee came to know about the correct procedure and filed the present appeal with a delay of 109 days. We, therefore accepted the reasons given by the assessee and condone the delay in filing the appeals before this Tribunal. 6. At the time of hearing, the Ld.AR submitted that the assessee is in the process of commencing the activities as stated in the objects of the trust deed for which purpose the assessee had taken the lands for lease. The Ld.AR further submitted that the educational activiti....
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....en only, the approvals from the government would be granted. As a first step, the assessee had invested the money into the land and thereafter tried to get the permanent registration so that the necessary approvals from the government agencies could be obtained and the activities as stated in the objects could be carried out without any interruptions. 10. The Ld.CIT(E) without considering the said facts and also without considering the issue on his own, had relied on the report of the JAO in which the JAO had not recommended for registration by saying that the assessee has not commenced its activities and no charitable activities were carried out by them. In our view, the said finding is not correct since the Ld.CIT(E) had not independen....