JEEVAN REKHA,CHURCH ROAD, RAM NAGAR COLONY, AGRA vs. INCOME-TAX OFFICER, WARD-EXEMPTION, AGRA, AAYAKAR BHAWAN, AGRA

ITA 397/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2026-20277 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that applications for registration/approval cannot be denied merely on technical grounds of delay or quoting wrong provisions. Procedural rules are tools for justice and should not obstruct substantial justice.

What were the facts?

The assessee filed an application for approval under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, belatedly. The CIT(E) rejected the application solely on the ground of being filed after the due date.

What were the issues?

Whether the CIT(E) erred in rejecting the assessee's application for approval on the technical ground of delay without considering the merits of the case.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB(1)(b)(ii)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri. Rohti Singhal, C.A
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 20.07.2026Pronounced: 20.07.2026

PER: SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 09.03.2026 passed in appeal No CIT (Exemption), Lucknow/2025-26/12AA/29012 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”) for the A.Y. 2026-27, wherein ld CIT(E) has rejected assessee’s application for approval as filed belatedly.

2.

The facts in brief are that the appellant assessee filed an online application u/s 12A(1)(ac)(iii) of the Act on 30.08.2025 for approval. The appellant was provisionally registered vide order dated 22.06.2022 from A.Y. 2023-24 to A.Y

The order continues below.

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