JEEVAN DEEP SAMITI,BHILAI vs. INCOME TAX OFFICER, EXEMPTION, WARD -2, RAIPUR, RAIPUR

ITA 445/RPR/2026Status: DisposedITAT Raipur13 August 2026AY 2022-20235 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that an identical issue was previously decided by the same bench, where the matter was remanded. The CIT(Exemption) had rejected the application without providing adequate opportunity to the assessee to furnish proof of old registration.

What were the facts?

The assessee applied for registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application stating that the assessee did not have registration under the old regime (Section 12A/12AA) before April 1, 2021, making its provisional registration invalid.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without providing a reasonable opportunity to the assessee to furnish proof of prior registration.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR

Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Parshwa Rajesh Golchha, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 05.08.2026Pronounced: 13.08.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Exemption), Bhopal dated 30.03.2026 for the assessment year 2022-23 as per the grounds of appeal on record.

2.

In this case, the assessee had applied in Form 10AB for registration/approval u/s. 12A(1)(ac)(ii) under the new provision of Income Tax Act, 1961 (for short ‘the Act’). In this regard, the Ld. CIT(Exempti

The order continues below.

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