SCIENTIFIC EDUCATIONAL PROMOTIONAL & MEDICAL FOUNDATION,JAGDEO PATH, PATNA vs. INCOME TAX OFFICER, EXEMPTION WARD-1, PATNA, LOK NAYAK BHAWAN, DAK BUNGLOW ROAD, PATNA

ITA 414/PAT/2026Status: DisposedITAT Patna18 September 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the assessee should be given another opportunity to file submissions and a condonation application. The CIT(E)'s order was set aside, and the matter was remanded for fresh consideration.

What were the facts?

The assessee filed an application for registration under Section 12A of the Income Tax Act, 1961. The CIT(E) rejected the application as time-barred because it was filed beyond the statutory limit, and the assessee failed to provide a response or condonation application.

What were the issues?

Whether the rejection of the registration application as time-barred by the CIT(E) was justified, and if the assessee should be granted an opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

For Appellant: Adv. &, Adv. प्रत्यर्थी के ओर से/

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Exemption)- Patna [Ld. 'CIT(E)'] passed in ITA No(s). 414/PAT/2026 Assessment Year(s) 2026-27 Scientific Educational Promotional & Medical Foundation. respect of registration u/s 12AB of the Act fo

The order continues below.

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