आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, उपाध्यक्ष, एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.199/VIZ/2025 (निर्धारणवर्ा/ Assessment Year: --------)

Vijayawada Association of Vs. Income Tax Officer-Exemption Ward Genito Urinary Surgeons Rajahmundry

6-264, Penamaluru S.O. Penamaluru Andhra Pradesh Krishna – 521139 Andhra Pradesh [PAN:AAGAV7376K]

(अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

करदाता का प्रतततितित्व/ Assessee Represented by : Shri C.Subrahmanyam, CA राजस्व का प्रतततितित्व/ Department Represented by : Shri Badicala Yadagiri, CIT(DR)

सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 14.08.2025 घोर्णध की तधरीख/Date of Pronouncement : 28.08.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1. This appeal is filed by the assessee against rejection order of Learned Commissioner of Income Tax (Exemption), Hyderabad [hereinafter in short “Ld.CIT(E)”] vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/107343271(1) dated 13.02.2025 seeking registration under section 12AB of the Income Tax Act, 1961 (in short ‘Act’).

2. Briefly stated facts of the case are that the assessee has filed an e-application in Form No.10AB seeking registration under section 12AB of the Act. The Ld.CIT(E) issued notices to the assessee in respect of proceedings under section 12A(1)(ac)(iii) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice dated 24.12.2024 was issued to the assessee to submit the full information as per the notices issued. In response, assessee furnished its reply in compliance to the notice issued by the Ld.CIT(E). On a perusal of the submissions of the assessee, Ld.CIT(E) rejected the application filed in Form-10AB for registration under section 12AB of the Act.

3. Aggrieved by the rejection order, assessee filed an appeal before us and raised following grounds in its appeal: -.

“1) The order passed by the Commissioner of Income Tax (Exemptions) vide Form 10AD dt. 13.02.2025, regarding rejection of permeant registration u/s

12AB, is bad in law and contrary to the facts and circumstances of the case.

2) The learned CIT (Exemptions) erred in rejecting the claim for registration u/s 12AB of the IT Act in a summary and casual manner without substantiating the reasons for such refusal.

3) In any case, the learned CIT (Exemptions) ought not to have rejected the claim for registration u/s 12AB without cogent and detailed reasons, especially when the trust's activities align with charitable objectives as outlined under the Act.

4) For these and other reasons that may be urged at the time of hearing, the appellant prays that the impugned order dt. 13.02.2025 be set aside in the interest of justice, and direct the CIT(E) to grant permanent registration u/s

12AB of the Income Tax Act.”

4. The only issue contested by the assessee is with respect to rejection of the Registration under section 12AB of the Act by the Ld.CIT(E).

5. At the outset, Ld. Authorized Representative (hereinafter in short “Ld.AR”] submitted that Ld. CIT(E) has not passed a speaking order for the denial of registration to the assessee. He further submitted that various documentary evidences have been provided before Ld. CIT(E) but he has casually observed the activities are not commensurate with the activities as per objectives of the registered Deed. He therefore pleaded that one more opportunity may be provided to the assessee to submit its reply with documentary evidences once again to the Ld.CIT(E).

6. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”] heavily relied o