UTTAR PRADESH RADHASOAMI SATSANG ASSOCIATION,AGRA vs. CIT EXEMPTION, AGRA

ITA 394/AGR/2026Status: DisposedITAT Agra22 July 2026AY 2026-274 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the change in form 10AD likely caused a clerical error. It directed the CIT(E) to provide a hearing to the assessee and make appropriate corrections to the registration order regarding the nature of activities and the address.

What were the facts?

The assessee, a religious and charitable society, applied for renewal of registration. The CIT(E) granted conditional registration, but the form incorrectly stated the activities as 'charitable' instead of 'religious cum charitable' and also had a wrong address.

What were the issues?

Whether the CIT(E) erred in incorrectly classifying the assessee's activities as solely 'charitable' and in recording an incorrect address in the renewal order, and if rectification is necessary.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Smt Sangeeta Yadav, CIT (DR)
For Respondent: Shri Sahib P Satsangi, CA, Smt Sangeeta Yadav, CIT (DR)
Hearing: 20.07.2026Pronounced: 20.07.2026

PER: SUNIL KUMAR SINGH, J.M. This assessee’s appeal is directed against the impugned dated 17.03.2026 passed on application No CIT Exemption, Lucknow/2025- 26/12AA/27607 by the ld. Commissioner of Income Tax (Exemption), Lucknow (hereinafter referred to as the “CIT(E) u/s. 12AB/(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has granted conditional registration to assessee.

2.

At the very outset, ld AR has submitted that the appellant is a ‘religious and charitable’ society registered under Societies Registration Act, 1860, since 14.05.1943. The appellant is primarily a religious

The order continues below.

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