SHRI SANKHESHWAR PARSHWNATH JAIN SHWETAMBER MANDIR TRUST ROYAL COLONY,INDORE vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 788/IND/2026Status: DisposedITAT Indore17 September 202610 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the rejection order was passed without properly verifying the records available on the Income Tax portal. The assessee had submitted documents online, which constituted valid compliance.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application citing non-submission of required documents despite multiple opportunities.

What were the issues?

Whether the rejection of the 12A registration application was justified when documents were submitted online, and if the CIT(E) properly verified the submitted records.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Ms. Meenal Jain, CA
Hearing: 24.08.2026Pronounced: 17.09.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the Income Tax Act 1961, [ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of an Appeal. The Assessee is aggrieved by the order bearing

Number :- ITBA/EXM/F/EXM43/2025-26/1086622301(1)

Shri sankheshwar parshwnath jain shwetamber mandir trust royal colony ITA No. 788/Ind/2026 AY-NA dated 27.02.2026 passed by the Ld. CIT(E) whereby the Assessee’s Application in Form 10AB for the Registration

u/s 12A(1)(ac)(ii) of the Act was rejected.

2.

FACTUAL MATRIX

2.

1 That the Assessee had applied in Form No 10AB for the registra

The order continues below.

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