Sri Kaveri Kodava Association, Mysuru vs. CIT (Exemptions)

Parties Involved

Facts Summary

Sri Kaveri Kodava Association, Mysuru, has filed appeals against the orders of the Commissioner of Income-tax (Exemptions), Bengaluru, dated 19.12.2025, which rejected the applications for registration under section 12AB and approval under section 80G of the Income-tax Act, 1961. The appellant contended that the orders were passed in an ex-parte manner without considering the documents submitted by them and without providing an effective hearing, thereby violating the principles of natural justice. The appellant further argued that they had appeared before the Commissioner and submitted all necessary documents, which were not recorded in the impugned order, causing prejudice to the appellant.…

Legal Issues

• 1. Whether the ex-parte order passed by the Commissioner of Income-tax (Exemptions) is bad and erroneous?
• 2. Whether the Commissioner of Income-tax (Exemptions) erred in rejecting the application without providing an effective hearing?
• 3. Whether the Commissioner of Income-tax (Exemptions) erred in rejecting the application without rendering a finding on merit?
• 4. Whether the Commissioner of Income-tax (Exemptions) erred in not appreciating that the appellant was eligible for registration/approval?

Judgment Outcome

Decided in favour of Assessee.

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