AGRA POSITIVE PUPIL WELFARE SOCIETY,AGRA vs. ITO, AGRA

ITA 236/AGR/2026Status: DisposedITAT Agra19 August 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural delay should not defeat substantial justice and that the assessee was not given a proper opportunity of hearing. The matter was remitted back to the CIT(E) for fresh consideration on merits.

What were the facts?

The assessee filed an application for registration under Section 12AB of the Income Tax Act belatedly. The CIT(E) rejected the application solely on the ground of delay without affording an opportunity of hearing.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration on a technical ground of delay without providing an opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Nitin Goyal, Adv. & Shri Amit Goyal, Adv
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 18.08.2026Pronounced: 18.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal is directed against the impugned order dated 19.12.2025 passed in appeal No CIT (Exemption), Lucknow/2025-26/12AA/13477 by the ld. Commissioner of Income Tax (Exemption) Lucknow, (hereinafter referred to as the “CIT(E) u/s. 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected assessee’s application as filed belatedly.

2.

At the very outset, the appeal is time barred by 18 days. The delay condonation application has been moved on the ground that assessee lacked technical knowledge in respect of legal procedure and necessity of filing appeal. The appellant had to collect various documents and see

The order continues below.

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