SHRI JAIN RAJASTHAN VIDY,HUBLI, KARNATAKA vs. INCOME TAX OFFICER,EXEMPTIONS WARD(1) HUBLI, HUBLI

ITA 1464/BANG/2026Status: DisposedITAT Bangalore16 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee produced the Section 12A registration certificate before it. In the interest of justice, the matter was set aside and remitted to the AO to consider the registration certificate and grant the exemption if satisfied.

What were the facts?

The assessee, a trust, claimed exemption under Sections 11 and 12. The Assessing Officer (AO) denied this exemption as the assessee could not produce the registration certificate under Section 12A. The CIT(A) upheld the AO's decision.

What were the issues?

Whether exemption under Sections 11 and 12 can be denied solely for non-production of the Section 12A registration certificate during assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A,Section 143(1),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 29/01/2026 in respect of the A.Y. 2018-19. 2. The brief facts of the case are that the assessee is a trust and filed their return of income on 30/09/2018. Subsequently a revised return was 1 SHRI JAIN

The order continues below.

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