TANZIM E AHLE SUNNAT DARUL ULUM NOORI,INDORE vs. CIT EXEMPTION BHOPAL, INDORE

ITA 83/IND/2026Status: DisposedITAT Indore09 September 202610 pages
AI SummaryDismissed

What were the facts?

The assessee, Tanzim E Ahle Sunnat Darul Ulum Noori, filed an application in Form No. 10AB on 24.05.2025 for renewal of its registration under section 12A(1)(ac)(ii) of the Income-tax Act, 1961. The assessee was previously registered under section 12AA(1)(b)(i). The Commissioner of Income-tax (Exemption) ['CIT(E)'], Bhopal, issued notices asking for details regarding its objects and corpus donations. The CIT(E) rejected the assessee's application for renewal of registration on 27.11.2025, citing that the objects were religious and potentially in violation of section 13(1)(b). The assessee appealed this order to the Income Tax Appellate Tribunal (ITAT). The assessee also sought to admit additional evidence, including amended bye-laws, ledger accounts, and donation lists, which were not available to the CIT(E) at the time of the impugned order.

What did the Tribunal hold?

The Tribunal noted that the assessee sought renewal of registration under section 12A(1)(ac)(ii) and that the CIT(E)'s order rejected both this application and an application for approval under section 80G(5)(ii). However, the assessee's appeal (Form No. 36) only raised a ground challenging the rejection of the section 12A(1)(ac)(ii) application. Therefore, the Tribunal decided not to adjudicate the matter relating to section 80G approval. Regarding the substantive issue of section 12A(1)(ac)(ii) registration, the Tribunal observed that the CIT(E) rejected the application based on the objects being religious and the potential applicability of section 13(1)(b). However, the Tribunal found that the assessee amended its bye-laws on 23.12.2025, subsequent to the CIT(E)'s order of 27.11.2025. Since these amended bye-laws were not available to the CIT(E) when passing the order, the Tribunal held that the CIT(E) could not be faulted for the order based on the material available at that time. The Tribunal did not admit the additional evidence (including amended bye-laws) as it would not alter the basis of the impugned order. However, in the interest of justice, the assessee was granted liberty to file a fresh application before the CIT(E) with the amended bye-laws and other relevant material, which the CIT(E) would consider independently. The appeal was dismissed with this liberty.

What were the issues?

1. Whether the learned CIT(E) erred in rejecting the renewal of registration under section 12A(1)(ac)(ii) without any sound basis? (Question of law and fact, concerning Section 12A(1)(ac)(ii) and Section 13(1)(b)). Assessee's Contention: The assessee argued that it could not file certain documents before the CIT(E) and sought to admit additional evidence, including amended bye-laws, ledger accounts for FY 2022-23, and a list of donations for FY 2022-23. These documents were submitted for the first time before the Tribunal and required consideration at the CIT(E)'s level. Revenue's Contention: The Revenue relied on the impugned order passed by the CIT(E), stating that the object clauses of the society were religious in nature and for a particular community, thus the CIT(E) rightly invoked section 13(1)(b) during the registration stage.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AA(1)(b)(i),Section 13(1)(b),Section 80G(5)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI

For Appellant: Shri S.S. Solanki, AR
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 19.08.2026Pronounced: 09.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the impugned order dated 27.11.2025 passed by the learned Commissioner of Income-tax (Exemption), Bhopal ["CIT(E)"], whereby the application of the assessee for approval under section 12A(1)(ac)(ii) of the Income-tax Act, 1961 ("the Act”) dated 24-05-2025, for registration was rejected.

Tanzim E Ahle Sunnat Darul Ulum Noori

2.

The brief facts of the case are that the assessee is a trust previously registered under section 12AA(1)(b)(i) of the Income Tax Act 1961 dated 15.06.2012 w.e.f. 01.04.2011 and also registered with M.P. Registrar of society on 05.09.201

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(ii)

All 669 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →