SHRI NAVKAR PARIWAR,NAKODA TOWER vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 1016/IND/2025Status: DisposedITAT Indore12 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the mistake was a technical one and all necessary details were available. The Assessing Officer was directed to treat the application under the correct sub-clause and decide afresh after giving an opportunity of hearing.

What were the facts?

The assessee applied for final registration under Section 12AB after having obtained provisional registration. The Assessing Officer rejected the application because the assessee cited the wrong sub-clause of Section 12A(1)(ac) for the final registration.

What were the issues?

Whether an application for final registration under Section 12AB, filed by citing a wrong sub-clause, can be considered valid if the intent is clear and all details are available.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर "ी परेश म. जोशी, "या"यक सद"य तथा "ी अर"वंद सोनी, लेखा सद"य के सम" आ.अ.सं. 1016/इंदौर/2025 "नधा"रण वष" : 2026-27 "ी नवकार प"रवार, बनाम आयकर आयु"त- 12, नाकोडा टॉवर सं. 362, ए"जं"शन, भोपाल "पपल" बाजार, भगवान माधव माग", इंदौर अपीलाथ" ""यथ" "था.ले.सं.-एएजेट"एस 8848 आर PAN : AAJTS8848R अपीलाथ" क" ओर से "ी एस.एन.अ"वाल, सीए तथा "ी पंकज मोगरा, सीए राज"व क" ओर से "ी अनूप "स"हा, आयकर आयु"त "वभागीय ""त"न"ध सुनवाई "त"थ 10.08.2026 उ"घोषणा "त"थ 12.08.2026 आदेश "ी अर"वंद सोनी, लेखा सद"य "वारा यह "नधा"रती "वारा यह अपील "व"वान आयकर आयु"त (ए"जं"शन), भोपाल के आदेश "दनांक 27.09.2025 के "व""ध दा"खल क" गई है िजसके "वारा "नधा"रती के आयकर अ"ध"नयम, 1961 ['अ"ध"नयम'] क" धारा 12एबी के अधीन रिज""ेशन "वीकृत करने के आवेदन को खा"रज "कया गया था ।

2.

इस "करण के सं"""त "प से क"थत त"य ये ह" "क "नधा"रती ने धारा 12एबी के अधीन अनं"तम (provisional) रिज""ेशन हेतु आवेदन "कया था जो आदेश "दनांक

आ.अ.सं. 1016/इंदौर/2025 2 "ी नवकार प"रवार, इंदौर 27.05.2021 के "वारा "दान "कया गया था । त"प"चात, "नधा"रती ने अं"तम (final) रिज""ेशन हेतु फाम" सं. 10एबी म" आवेदन दा"खल "कया । "व"वान आयकर आयु"त (ए"जं"शन) ने पाया "क चूं"क यह ""ट अनं"तम "प से (provisionally) पंजीकृत है, अतः अनं"तम रिज""ेशन के "न

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