BHARUCHA & PATELL TRUST,AGRA vs. ITO EXEMPTION, AGRA

ITA 508/AGR/2026Status: DisposedITAT Agra16 September 20269 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that rejection of an application solely on technical grounds of delay, without considering the merits, is not sustainable. Procedural delays should not defeat substantive rights, especially for beneficial provisions.

What were the facts?

The assessee trust filed an application for registration under Section 12AB of the Income Tax Act beyond the statutory time limit. The CIT(E) rejected the application solely on the ground of delay without considering its merits.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration solely on the ground of delay without considering the merits of the case and affording proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rishi Kumar Agrawal, CA
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 02.09.2026Pronounced: 02.09.2026

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 facts of ITA No. 507/Agr/2026 are only being narrated as under.

ITA No.507&508/Agr/2026

2.

At the very outset, according to registry’s report, the assessee filed these second appeals on 04.06.2026 against the impugned orders dated 28.03.2023 and 27.03.2026 respectively by a delay of about 3 days. The reasons men

The order continues below.

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