VISHWABHUSHANRAJE SHIV KSHATRAPATI CHETNA YATRA,KHANDARI COLONY,MASTER PLAN ROAD, AGRA vs. INCOME-TAX OFFICER, WARD 1(1)(1), AGRA, AAYAKAR BHAWAN, SANJAY PLACE, AGRA

ITA 646/AGR/2026Status: DisposedITAT Agra17 September 2026AY 2026-20273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while the assessee was unresponsive, in the interest of justice, the matter should be restored to the CIT(E) for fresh adjudication. The assessee was directed to be diligent and cooperative in future hearings.

What were the facts?

The assessee's application for renewal of registration under Section 12AB(1)(b) and for approval under Section 80G(5) was rejected ex-parte by the CIT(E). The assessee claimed they were not given an adequate opportunity of hearing, while the revenue stated the assessee was unresponsive.

What were the issues?

Whether the CIT(E) erred in passing an ex-parte order without providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 12A(1)(ac),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 Rohti Singhal, CA
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 17.09.2026Pronounced: 17.09.2026

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. 646/Agr/2026 are only being narrated as under.

2.

This appeal is directed against the impugned order dated 29.06.2026 passed in appeal No CIT Exemption, Lucknow/2026- 27/12AA/10075 by the ld. Commissioner of Income Tax (Exemption),

ITA No.646&653/Agr/2026 Lucknow [(hereinafter referred to as the “CIT(E)] u/s 12AB(1)(b) r/w section 12A(1)(ac) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein l

The order continues below.

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