YOUNG MENS CHRISTIAN ASSOCIATION,SHILLONG vs. ITO, WARD-2(4), EXEMP, SHILLONG

ITA 317/GTY/2026Status: DisposedITAT Guwahati28 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given a reasonable opportunity of being heard and that the case should be remitted back to the CIT(E) for a fresh decision. The assessee was directed to substantiate its case with cogent documents.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application without providing sufficient opportunity for the assessee to be heard and produce documents.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration without granting a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

For Appellant: Shri Sanjay Mody, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 13.07.2026Pronounced: 28.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemptions), [hereinafter referred to as “the Ld. CIT(E)] dated 23.03.2026, DIN & Notice No. TBA/EXM/F/EXM45/2025- 26/1087711222(1) rejecting the application filed by the assessee on 27.09.2025 in Form No. 10AB for 2 Young Mens Christian Association registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The case was fixed for hearing on 11.03.2026 and notice was issued on 09.03.2026 through ITBA but by the said date there was no

The order continues below.

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