SOCIAL SKILL DEVELOPMENT SOCIETY, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR, JALANDHAR

ITA 460/ASR/2025Status: HeardITAT Amritsar10 September 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT's order and restored the matter back to the CIT for fresh adjudication. The assessee was granted an opportunity to present its case with supporting evidence.

What were the facts?

The assessee's application for approval under Section 12A(1)(ac)(iii) was rejected by the CIT (Exemptions). The assessee contended that the rejection was due to a bonafide clerical mistake in selecting the wrong clause and that their charitable objectives were not properly considered.

What were the issues?

Whether the CIT (Exemptions) properly considered the assessee's application and whether a clerical error should lead to rejection without a fair opportunity to rectify.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Rohit Garg, CA
For Respondent: Shri Arvind Kumar, CIT DR
Hearing: 09.09.2026Pronounced: 10.09.2026

PER LALIET KUMAR, JM This appeal is directed against the order of the learned Commissioner of Income-tax (Exemptions), Chandigarh [in short ‘the CIT (E)’], dated 21.04.2025, for assessment year 2025-26. 2. At the very outset, the ld. counsel for the assessee submitted that the ld.CIT (Exemptions) has erred in rejecting the application for granting approval u/s 12A(1)(ac)(iii) of the Income Tax Act. It was also submitted that the replies filed by the assessee before the ld. CIT (Exemptions) during the course of appellate proceedings

ITA 460/ASR/2025 A.Y. 2025-26 2 were not considered properly

The order continues below.

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