JAIN TRUST,BHILAI vs. EXEMPTION RAIPUR, RAIPUR

ITA 407/RPR/2026Status: DisposedITAT Raipur15 July 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(Exemption) to grant one final opportunity to the assessee to present its case and submit requisite details. The assessee was directed to appear without seeking adjournments.

What were the facts?

The assessee, Jain Trust, applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(Exemption) rejected the application due to the assessee's non-response to multiple notices.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application without granting a final opportunity to the assessee, and whether the assessee should be given a chance to rectify its procedural lapse.

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, RAIPUR BENCH “DB”, RAIPUR

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI R.K PANDA

For Appellant: Shri Rajesh Golchha, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 29.06.2026Pronounced: 15.07.2026

PER R.K PANDA, VP:

This appeal filed by the Assessee is directed against the order dated 22.03.2026 of the Ld.CIT(Exemption), Bhopal rejecting the application for 2 Jain Trust Vs. CIT(Exemption), Bhopal grant of registration/approval u/s.12A(1)(ac)(ii) of the Income Tax Act, 1961 (for short ‘the Act’).

2.

Facts of the case, in brief, are that the assessee applied in Form 10AB for registration u/s.12A(1)(ac)(ii) of the Act. Accordingly, various letters were issued by the office of the Ld. CIT(Exemption). However, due to non-respons

The order continues below.

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