KUSHAL SURI SEVA TRUST,AKOLA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),PUNE, PUNE

ITA 1188/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT's order and restored the matter to the CIT's file. The CIT was directed to re-decide the application after considering the copy of the regular registration certificate already provided by the assessee.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(ii) of the IT Act. The CIT rejected the application, stating that the assessee had provided a provisional registration certificate instead of a regular one.

What were the issues?

Whether the rejection of the registration application was justified when the assessee had submitted a regular registration certificate that the CIT allegedly failed to consider.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Sharad Shah
For Respondent: Shri Mithun Shete
Hearing: 02.07.2026Pronounced: 21.09.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 10.03.2026 passed by Ld. CIT, Exemption, Pune rejecting the application for registration u/s 12A of the IT Act.

2.

Facts of the case, in brief, are that the assessee has filed application for registration in Form No.10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A of the IT Act on 2 30.09.2025. On verification of the information furnished by the assessee, Ld. CIT, Exemption, Pune found that the assessee has not furnished the copy of regular registration, either u/s 12A(1)(ac)(i) or u/s 12A(1)(ac)(iii) of the IT Act, however, furnished copy of provisional re

The order continues below.

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