DR SHYAM SINGH SHAKYA FOUNDATION,ETAH vs. ITO EXEMPTION, AGRA

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA(DB) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 410/Agr/2026 Assessment Year: 2026-27 Dr Shyam Singh Shakya Vs. ITO Exemption, Aayakar Foundation, 86B, Aruna Nagar, Bhawan, Sanjay Place, Etah-207001 Agra-282002 PAN: AACTD3371P (Appellant) (Respondent) Assessee by Shri. Arvind Kumar Agrawal, C.A. & Ms. Nensi Goyal, C.S. Department by Ms. Sangeeta Yadav, CIT DR Date of hearing 21.07.2026 Date of pronouncement 21.07.2026 ORDER PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred against the impugned order dated 09.03.2026 passed u/s 12AB(1)(b)(ii)B of the Act, on application no. CIT(Exemption), Lucknow/2025-26/12AA/25450 by the Ld. Commissioner of Income tax (Exemption), LUCKNOW [hereinafter referred to as the “CIT(E)”] for the Assessment year [A.Y.] 2026-27, wherein ld CIT(E) had rejected assessee’s application dated 30.09.2025 for the registration u/s 12A(ac)(ii) of the Act filed in Form 10AB under Rule 17A of the IT Rules, 1962. Ld CIT(E) observed that the applicant was provisionally registered u/s 12A on 31.05.2021 from

ITA No.410/Agr/2026 A.Y. 2022-23 to 2024-25. Ld CIT(E) observed that the assessee failed to submit application within extended due date. 2. Perused the records. Heard Ld. representative for the appellant assessee and Ld. CIT (DR) for the respondent revenue. 3. Ld representative for the appellant assessee has submitted that assessee trust was valid till 2026-27, the impugned order has been passed without prior notice to the assessee and other facts have also been mentioned as wrong in the impugned order. 4. Ld CIT (DR) says that any omission of the facts can be corrected by sending the matter back to the authority concerned. 5. In view of the above, the impugned order is set aside, the mater is remitted back to the file of ld CIT(E), who will pass order a fresh in accordance with law after affording sufficient opportunity of hearing to the assessee. The appeal is liable to be allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed statistical purposes. Order pronounced in the Open Court on- 21.07.2026

Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 03.08.2026 2 | P a g e

ITA No.410/Agr/2026

*Aamir, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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