JAMIAT ISLAHUL MUSLEMEEN CHARITABLE SOCIETY,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR, NAGPUR

ITA 425/NAG/2025Status: DisposedITAT Nagpur10 August 2026AY 2023-245 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals and set aside the CIT(E)'s orders. The matter was restored to the CIT(E) for fresh adjudication, granting the assessee one more opportunity to furnish documents and submissions.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5) were rejected by the CIT(E) due to non-compliance with notices. The assessee filed appeals before the ITAT after a significant delay, citing issues with their previous tax consultant.

What were the issues?

Whether the CIT(E) erred in rejecting the applications for registration and approval due to non-compliance, and whether the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Abhay Agrawal, Advocate
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 10.06.2026Pronounced: 10.08.2026

PER KHETTRA MOHAN ROY, AM: These appeals filed by the assessee are directed against the separate orders of Learned Commissioner of Income Tax (Exemption), Pune (for short, “CIT(E)”), both dated 22/09/2023; whereby applications for regular registration u/s. 12A(1)(ac)(iii) and regularization of approval u/s. 80G(5) have been rejected.

ITA Nos. 425 & 426/NAG/2025 (Jamiat Islahul Muslemeen Charitable Society)

2.

Registry has pointed out that there is a delay of 583 days in filing the present appeals. Assessee has filed applications seeking condonation of the delay. It has been submitted that, after the initial applications were rejected, the erstwhile tax consultant

The order continues below.

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