ROGER FOUNDATION,AGRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, AGRA

ITA 460/AGR/2026Status: DisposedITAT Agra12 August 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It was held that the order rejecting the Section 80G(5) application was consequential to the Section 12A registration. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal was filed with a significant delay. The delay was attributed to the pending proceedings related to the assessee's Section 12A registration, which had been set aside by the tribunal. The application for Section 80G(5) registration was consequential to the 12A registration.

What were the issues?

Whether the delay in filing the appeal is justifiable due to pending consequential proceedings. Whether the rejection of Section 80G(5) registration is sustainable when the related Section 12A registration is under reconsideration.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Ms Sangeeta Yadav, CIT (DR)
For Respondent: Shri Mridul Pathak, CA, Ms Sangeeta Yadav, CIT (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER: BRAJESH KUMAR SINGH, A.M. This assessee’s appeal is directed against the impugned dated 22.09.2025 passed on application No CIT Exemption, Lucknow/2025- 26/12AA/11485 by the ld. Commissioner of Income Tax (Exemption), Lucknow [hereinafter referred to as the “CIT(E)] u/s. 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected granting approval of registration to assessee.

2.

At the very outset, we note that the appellant has filed this appeal on 25.05.2026 with a delay of about 176 days. The ld AR filed a condonation petition explaining the reasons for the delay. It was submitted that in the case of the assessee, the application for regi

The order continues below.

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