LOK PRERNA KENDRA, CHATRA,CHATRA vs. ITO, EXEMPTION WARD, HAZARIBAG, HAZARIBAG

ITA 276/RAN/2026Status: DisposedITAT Ranchi28 July 2026AY 2026-273 pages
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What did the Tribunal hold?

The Tribunal held that FCRA registration is not a prerequisite for obtaining registration under Section 12A of the Income Tax Act. Therefore, the CIT(Exemption) was directed to re-adjudicate the assessee's applications for 12A and 80G registration without considering the FCRA issue.

What were the facts?

The assessee's application for registration under Section 12A and 80G was rejected by the CIT(Exemption) because its FCRA registration renewal was denied. The assessee argued that FCRA registration is not applicable to them and thus should not be a basis for rejecting their IT Act applications.

What were the issues?

Whether denial of FCRA registration renewal is a valid ground for rejecting applications for registration under Section 12A and 80G of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, AR
For Respondent: Shri H. Robindro Singh, CIT-DR
Hearing: 28/07/2026Pronounced: 28/07/2026

PER: BENCH

1.

These are the appeals filed by the assessee against the rejection of registration under Section 12A and 80G of the Income Tax Act, 1961 (in short, the Act) by the ld. CIT(Exemption), Patna vide orders dated 24/03/2026 and 26/03/2026 for the A.Y. 2026-27. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri H. Robindro Singh, ld. CIT-DR is represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the ld. CIT(E) has rejected the assessee's application for registration under Section 12A and recognition under Section 80G of the Act on the ground that the renewal of FCCRA registration h

The order continues below.

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