DIOCESE OF JABALPUR CHURCH OF NORTH INDIA,JABALPUR vs. ANOOP SINGH, CIT EXEMP, BHOPAL

ITA 885/IND/2026Status: DisposedITAT Indore13 August 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and admitted additional evidence. It held that the additional evidence was crucial and the matter should be reconsidered by the CIT(E).

What were the facts?

The assessee applied for approval under section 12AB of the Income-tax Act. The CIT(E) rejected the application due to deficiencies in documentation and alleged misuse of funds, giving a short notice period. The assessee claimed the short notice was due to a government holiday.

What were the issues?

Whether the CIT(E) provided a reasonable opportunity to the assessee to submit documents and clarifications before rejecting the application for approval under Section 12AB. Whether additional evidence submitted before the ITAT should be considered.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri Manish Kaushal, AR
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 12.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER :

This appeal filed by the assessee is directed against the impugned order dated 30.03.2026 passed by the learned Commissioner of Income-tax (Exemption), Bhopal ["CIT(E)"], whereby the application of the assessee for approval under section 12AB of the Income-tax Act, 1961 ("the Act") was rejected.

Diocese of Jabalpur Church of North India

2.

There is a delay of 17 days in filing the present appeal before us. The assessee has filed an application for condonation of delay supported by an affidavit explaining the reasons for the delay. After considering the reasons stated in the application and being satisfied that the assessee was preve

The order continues below.

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