BELDHI BAPTIST CHURCH SOCIETY,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX, PATNA, PATNA
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY
Per Bench This is an appeal filed by the assessee against the order of the ld CIT Exemption, Patna, dated 18.03.2026 rejecting the assessee’s claim of registration u/s.12A(1) of the Act, in Appeal No. CIT Exemption, Patna/2025-26/12AA/14093 for the assessment year 2025-26. 2. Shri Akshay Ringasia, ld AR appeared for the assessee and Shri H.Robindro Singh, ld CIT DR appeared for the revenue.
P a g e 1 | 3 Assessment Year: 2025-26
It was submitted by ld AR that the ld CIT (Exemption) has rejected the application filed in Form No.10AB seeking approval under section 12AB of the Act on the ground that the assessee has not provided the copy of the registration u/s.12A/12AA of the Act prior t
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