EARTHFUL FOUNDATION,ZOO ROAD vs. ITO ( EXEMPTION) 2 (3) GUWAHATI, GUWAHATI

ITA 339/GTY/2026Status: DisposedITAT Guwahati10 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee claimed to have documents to prove the requirement and requested another chance. Considering the interest of justice, the issue was remitted back to the CIT(E) for fresh consideration.

What were the facts?

The assessee applied for renewal of registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii). The CIT(E) rejected the application as the assessee could not establish prior registration/approval before April 1, 2021.

What were the issues?

Whether the assessee could establish prior registration under Section 12A/12AA and approval under Section 80G(5) before April 1, 2021, for renewal purposes.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Kishor Jain, FCA
For Respondent: Shri M.C. Omi Mingshen, CIT-DR
Hearing: 16.07.2026Pronounced: 10.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

These two appeals filed by the assessee against the order of Ld. Commissioner of Income Tax (Exemptions), Kolkata (hereinafter referred to as “the Ld. CIT(E)”] vide order dated 22.03.2026, DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1087722259(1) and ITBA/EXM/F/EXM45/2025-26/1087722241(1) respectively for rejecting the application filed in Form No. 10AB seeking renewal of registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and approval u/s 80G(5)(ii) of the Act respectively. Since the issue

The order continues below.

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