PRIVILEGE SHARING,BODHGAYA vs. INCOME TAX OFFICER, PATNA

ITA 356/PAT/2026Status: DisposedITAT Patna28 July 2026AY 2026-273 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal directed the assessee to upload the old registration certificate and restored the issue to the CIT(E) for fresh decision. The rejection was based on a technical ground which could be rectified.

What were the facts?

The assessee applied for registration under Section 12AB but the CIT(E) rejected it for non-compliance with notices and failure to provide the old registration certificate. The assessee argued that the omission to upload the old certificate was an inadvertent technical mistake.

What were the issues?

Whether the rejection of the application for registration under Section 12AB solely on the ground of non-furnishing of the old registration certificate, when the assessee claimed possession, was justified.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Kunj Bihari Pathak, AR
For Respondent: Shri Bharat Bhusan Garg, CIT DR
Hearing: 21.07.2026Pronounced: 28.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption) (‘Ld. CIT(E)’ for short) dated 24.03.2026, wherein the application filed by the Assessee in Form No.10AB for approval u/s 12AB of the Income Tax Act, 1961 ('Act' for short) has been rejected.

2.

Brief facts of the case are that, Appellant filed an Application for Form No.10AB for grant of registration under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act. The Ld. CIT(E) vide order dated24.03.2026, dismissed the said application on the ground Privilege Sharing; A.Y: 2026-27 that despite being granted opportunity, applicant failed to co

The order continues below.

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