KAGYUPA INTERNATIONAL MONLAM TRUST,SUJATA BY PASS ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PATNA

ITA 291/PAT/2026Status: DisposedITAT Patna23 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that notices were sent to a wrong email ID provided by the appellant, thus not served. The order was set aside as the appellant was not heard.

What were the facts?

The appellant trust applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(Exemption) rejected the application for non-compliance with notices and failure to produce documents.

What were the issues?

Whether the rejection of the registration application was justified when notices were not properly served due to an incorrect email ID provided by the applicant.

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, PATNA “DB” BENCH

For Appellant: Shri T M Shivakumar, AR
For Respondent: Shri Bharat Bhushan Garg, CIT, DR
Hearing: 01.07.2026Pronounced: 23.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present appeal is filed by the Appellant against the order of Ld. Commissioner of Income Tax (Exemption)–Patna (‘Ld. CIT(E)’ for short), dated 21.03.2026. 2. The Appellant filed an application for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected by the Ld. CIT(E), Patna vide Order dated 21.03.2026 on the ground that the Appellant failed to comply with the notices and failed to produce requisite documents in support of the claim, which is under challenged before us. Kagyupa International Monlam Trust

3.

The Learned Counsel for the Appellant contended that the notices have been sent by the Ld. CIT(E

The order continues below.

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