SREE VASAVI JYOTH MANEPALLI NARAYANA MURTHY MEMORIEL VRUDHA JANASRAM,TANUKU vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

ITA 516/VIZ/2026Status: DisposedITAT Visakhapatnam16 September 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) should have verified the registration number provided by the assessee before rejecting the application. The Tribunal decided to give the assessee one more opportunity to establish their prior registration.

What were the facts?

The assessee trust applied for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application because the assessee failed to provide proof of registration prior to April 1, 2021, despite being given an opportunity.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration under Section 12AB without verifying the provided registration details. Whether the assessee should be granted another opportunity to prove their pre-April 1, 2021 registration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

PER MANJUNATHA G., A.M : This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Exemptions) [“Ld. CIT(E)”], Hyderabad dated 17.02.2026, rejecting the application fil

The order continues below.

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