LMS EDUCATIONAL SOCIETY,FIROZABAD vs. INCOME TAX OFFICER, AGRA RCC, AGRA

ITA 637/AGR/2026Status: DisposedITAT Agra17 September 2026AY 2026-20277 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural delays should not be a bar to deciding the substantial merits of an application for registration, especially for charitable institutions. Citing previous judgments, the Tribunal condoned the delay and remanded the matter back to the CIT(Exemption) for a fresh decision on merits.

What were the facts?

The assessee, LMS Educational Society, filed an application for renewal of registration under Section 12AB of the Income Tax Act, 1961, with a delay of 92 days. The CIT(Exemption) rejected the application solely on the ground of being time-barred, without condoning the delay.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the assessee's application for registration renewal solely on the technical ground of delay without considering the merits and condoning the delay.

Which sections of the Income-tax Act were involved?

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

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: 17.09.2026Pronounced: 17.09.2026

PER:SUNIL KUMAR SINGH, J.M. This appeal is directed against the impugned order dated 28.06.2026 passed in appeal No CIT (Exemption), Lucknow/2026-27/12AA/10089 by the ld. Commissioner of Income Tax (Exemption) Lucknow, [(hereinafter referred to as the “CIT(E)] u/s. 12AB(1)(b) r/w proviso to clause 12A(1)(ac) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2026-27, wherein ld CIT(E) has rejected assessee’s application as time barred.

2.

The facts in brief are that the appellant assessee filed an online application u/s 12A(1)(ac)(ii) of the Act on 31.12.2025 for the renewal of registration. The appellant was provisionally registered vide order dated 06.04.2022 from A.Y. 2022-23 to A.Y. 2026-27. The app

The order continues below.

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