DR. B.R. AMBEDKAR CHARITABLE TRUST AGRA,AGRA vs. INCOME TAX OFFICER, AGRA

ITA 631/AGR/2026Status: DisposedITAT Agra17 September 2026AY 2027-20288 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural delays in filing applications for registration or approval by charitable institutions should not be a bar to deciding the matter on merits. Technicalities should not override substantial justice.

What were the facts?

The assessee, a charitable trust, applied for approval under Section 80G of the Income Tax Act. The application was rejected by the CIT(E) solely on the grounds of being filed beyond the prescribed due date.

What were the issues?

Whether the CIT(E) erred in rejecting the application for 80G approval solely on the technical ground of delay without considering the merits of the case.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Anurag Sinha, Adv
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 16.09.2026Pronounced: 16.09.2026

PER:SUNIL KUMAR SINGH, J.M.

The facts and issues involved in both these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The relevant facts of ITA No. 631/Agr/2026 are only being narrated as under.

2.

This appeal is directed against the impugned order dated 21.06.2026 passed in appeal No CIT Exemption, Lucknow/2026- 27/12AA/10046 by the ld. Commissioner of Income Tax (Exemption),

ITA No.631&632/Agr/2026 Lucknow [(hereinafter referred to as the “CIT(E)] under sub clause (b) of clause (ii) of the second proviso to section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld

The order continues below.

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