CHHATTISGARH KALYAN SAMITI KALYAN COLLEGE BUILDING, BHILAI,BHILAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

ITA 609/RPR/2026Status: DisposedITAT Raipur10 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remanded the matter back to the CIT(E) for fresh adjudication. The assessee was granted a reasonable opportunity of being heard.

What were the facts?

The assessee applied for registration under section 12A(1)(ac)(vi) of the Income Tax Act. The CIT(E) rejected the application on technical grounds as the assessee had claimed exemption in earlier returns before filing the application, and the assessee failed to respond to a specific query.

What were the issues?

Whether the rejection of registration under section 12A(1)(ac)(vi) was justified due to a technical ground and failure to respond to a notice, and if the assessee should be granted a fresh opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

Hearing: 02/09/2026

Per Avdhesh Kumar Mishra, AM: This appeal filed by the assessee is directed against the order dated 25.09.2025 of Commissioner of Income Tax (Exemption), [CIT(E)], Bhopal rejecting the registration under section 12A(1)(ac)(vi)-ITEM (B) of the Income Tax Act, 1961 (‘Act’).

2.

The sole issue, raised vide three effective grounds of appeal, revolves around rejection of the assessee’s ap

The order continues below.

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