DINANATH CHARITABLE SOCIETY,ALIGARH vs. WARD 4(1)(1), ALIGARH, ALIGARH

ITA 485/AGR/2026Status: DisposedITAT Agra15 July 20269 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that procedural technicalities like delay in filing or quoting wrong sections should not bar the consideration of an application on merits, especially for charitable institutions. The CIT(E)'s order was set aside.

What were the facts?

The assessee society applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The application in Form 10AB was rejected by the CIT(E) for being filed beyond the extended due date and for quoting incorrect sections.

What were the issues?

Whether the rejection of the assessee's application for registration solely on technical grounds of delay and incorrect section quoting is justified, without considering the merits.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri. Rajeev Bansal, C.A
For Respondent: Smt. Sangeeta Yadav, CIT DR
Hearing: 09.07.2026Pronounced: 09.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER The facts and issues involved in both these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 485/Agr/2026 are only being narrated as under.

2.

This appeal is directed against the impugned order dated 25.03.2026 passed in appeal No CIT Exemption, Lucknow/2025- 26/12AA/27944 by the ld. Commissioner of Income Tax (Exemption), Lucknow (hereinafter referred to as the “CIT(E) u/s. 12AB/(1)(b)(ii)(B)

ITA No.457&458/Agr/2026 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected assessee’s appl

The order continues below.

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