SISTER OF OUR LADY OF FATIMA, NORTH EAST,FATIMA CONVENT CANTONMENT, RANGIA vs. ITO-EXEMPTION WARD 2(3), GUWAHATI, AAYAKAR BHAWAN

ITA 174/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer and remitted the case back to the CIT(E). The CIT(E) is directed to decide the issue after giving the assessee another opportunity to present its case, considering the pending appeal against FCRA cancellation.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application because the assessee's FCRA registration was cancelled, deeming it a 'specified violation'. The assessee had appealed the FCRA cancellation.

What were the issues?

Whether the cancellation of FCRA registration automatically constitutes a 'specified violation' for denying registration under Section 12A, and if the assessee should be given an opportunity to present its case pending appeal against FCRA cancellation.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB(4)(f)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH

Before: SHRI DUVVURU RL REDDY & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Sapan Usrethe, AR
For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 30.06.2026Pronounced: 17.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:

These Appeals are filed by the Assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata [“the Ld. CIT(E)”, for short], dated 05.02.2026 & 16.03.2026 on the following grounds of appeals: - GROUNDS OF APPEAL in ITA No. 174/GTY/2026

1.

On the facts and circumstances of the case the learned Commissioner of Income tax (Exemption) was not justified in rejecting the application in Form 10AD for grant of registration u/s 12A(1)(ac) (ii)

ITA Nos.174 & 296/GTY/2026 Sister of Our Lady of Fatima, North East; A.Y: 2025-26 & 2026-27 of the IT Act without properl

The order continues below.

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