RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. PCIT (CENTRAL), KANPUR, KANPUR

ITA 5485/DEL/2026Status: HeardITAT Delhi18 September 2026AY 2026-279 pages
AI SummaryRemanded

What were the facts?

The assessee's application for renewal of registration under Section 12AB(1)(ac)(ii) was rejected by the PCIT because their earlier registration had been cancelled. However, the ITAT had previously set aside the cancellation order.

What did the Tribunal hold?

The Tribunal held that the PCIT erred in rejecting the renewal application based on a cancelled registration that had already been restored by the ITAT. The matter was remanded for fresh consideration.

What were the issues?

Whether the PCIT could reject a renewal application based on a prior cancellation order that was subsequently set aside by the ITAT. Whether the assessee met the eligibility criteria for renewal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A,Section 13

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Adv. &
Hearing: 23.06.2026Pronounced: 18.09.2026

Per Raj Kumar Chauhan, Judicial Member:

The appeal of the assessee is directed against the order dated 30.03.2026 passed by ld. PCIT(Central), Kanpur wherein the renewal application u/s 12AB(1)(ac)(ii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) in the Form 10AB was rejected on the ground that the assessee society's registration u/s 12AB(1)(ac)(ii) of the Act from A.Y. 2022-23 to 2026-27 in Form 10AC dated 05.04.2022 was cancelled u/s 12AB(4)(ii) of the Act vide order dated 26.06.2025 of the PCIT(Central), Kanpur.

2 Richmond Educational Society

2.

Aggrieved by the impugned order, the assessee filed appeal bef

The order continues below.

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