ARMY PUBLIC SCHOOL,KATHUA vs. INCOME TAX OFFICER WARD-( EXEMPTIONS), JAMMU

ITA 947/ASR/2025Status: DisposedITAT Amritsar23 July 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's educational activities are charitable and not restricted solely to Army personnel's children, as civilians are also admitted. The CIT(Exemption) failed to issue a show cause notice before rejection. Therefore, the matter was remanded for fresh consideration.

What were the facts?

The assessee, an educational institution, applied for registration under Section 12A(1)(ac)(vi)(B) of the Income Tax Act. The CIT(Exemption) rejected the application, stating the institution's activities were only for the benefit of a particular class (wards of Army personnel) and not a genuine public charitable institution.

What were the issues?

Whether the rejection of the 12A registration application was justified on the grounds that the institution benefits only a specific class, and whether a show cause notice was required before rejection.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

Hearing: 20.07.2026Pronounced: 23.07.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 24/09/2025, rejecting the application for registration dated 15/03/2025, filed by the assessee in Form 10AB, u/s 12A(1)(ac)(vi)(B) of the Income Tax Act 1961( henceforth the Act ).

2.

Condonation of Delay: The appeal is filed belatedly by four days. The assessee has filed condonation application, considering the same the delay is condoned and appeal admitted for hearing on merits.

3.

The grounds of appeal taken by the assessee in the memorandum of appeal in form 36 are as follows:

“1. That the Ld. CIT (Exemption) has erred in law and on facts of rejecting the 12AA application.

I.T.A. No.947

The order continues below.

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