NAV JEEVAN VIKAS SANSTHAN,MATHURA vs. WARD EXEMTION, AGRA RCC, AGRA

ITA 424/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2026-278 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural defects like quoting wrong provisions or minor delays should not bar the consideration of an application for registration, especially when the intent is to advance justice. The CIT(E)'s rejection based solely on these technicalities was set aside.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, but the CIT(E) rejected it for being filed under the wrong sub-clause and beyond the statutory time limit. The assessee had previously been registered under Section 12A(1)(ac)(vi).

What were the issues?

Whether an application for registration under Section 12A can be rejected solely on technical grounds of incorrect sub-clause and delay, without considering the substantive merits.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii),Section 12A(1)(ac)(vi),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri. Rajiv Goyal, Adv
For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 06.08.2026Pronounced: 06.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER The facts and issues involved in both these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 424/Agr/2026 are only being narrated as under.

2.

This appeal is directed against the impugned order dated 24.03.2026 passed in appeal No CIT Exemption, Lucknow/2025- 26/12AA/24798 by the ld. Commissioner of Income Tax (Exemption), Lucknow (hereinafter referred to as the “CIT(E) u/s. 12A(1)(ac)(ii) of the ITA No.424&425/Agr/2026 Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected assessee’s application on the ground of not

The order continues below.

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