THE BHIMAVARAM AQUA DEALERS ASSOCIATION,BHIMAVARAM vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

ITA 14/VIZ/2026Status: DisposedITAT Visakhapatnam24 July 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred by disposing of the second application using the ITAT's order pertaining to the first application. Therefore, the order was set aside, and the CIT(E) was directed to pass a fresh order.

What were the facts?

The appellant trust applied for permanent registration under Section 12AB. The CIT(E) rejected the application, and this order was set aside by the ITAT. The CIT(E) then rejected a second application, mistakenly relying on the ITAT's order related to the first application.

What were the issues?

Whether the CIT(E) correctly processed the application for registration by relying on a previous ITAT order related to a different application. The procedural correctness of the CIT(E)'s order in light of previous ITAT directions.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Shri Nilanjan Dey, CIT(DR)

PER OMKARESHWAR CHIDARA, AM: In the above cited appeal, the appellant-trust has taken the following grounds in its appeal: -

“1. The order of the learned Commissioner of Income Tax (Exemption) is contrary to the facts and also the law applicable to the facts of the case.

2.

The learned Commissioner of Income Tax (

The order continues below.

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