BABA SHIV PRAKASH VRADHA ASHRAM TRUST,AGRA vs. ITO EXEMPTION, AGRA

ITA 483/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2025-267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural delays should not bar substantive justice and that applications for registration should not be denied on technical grounds of delay. The matter was remanded for fresh consideration on merits.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act belatedly. The Commissioner of Income Tax (Exemption) rejected the application solely on the ground of delay, without considering the merits.

What were the issues?

Whether the rejection of an application for registration under Section 12A solely on the ground of delay is justified, and whether the Tribunal can condone such delays.

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. Nikhil Sharma, Adv
For Respondent: Smt. Sangeeta Yadav, CIT DR
Hearing: 05.08.2026Pronounced: 05.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal is directed against the impugned order dated 23.03.2026 passed in appeal No CIT (Exemption), Lucknow/2025-26/12AA/15868 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. 2025-26, wherein ld CIT(E) has rejected assessee’s application 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 28.08.2025 for the registration. The appellant was provisionally registered vide order dated 08.02.2022 from A.Y. 2022-23 to A

The order continues below.

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