M.P STATE SEED CERTIFICATION AGENCY,BHOPAL vs. CIT(EXEMPTION), BHOPAL

ITA 165/IND/2025Status: DisposedITAT Indore13 July 2026AY 2024-20254 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the non-compliances occurred before registration and that the assessees undertook to rectify them. Therefore, the Tribunal decided to give the assessees another opportunity to present their case and evidence before the CIT(Exemption).

What were the facts?

The assessees' applications for registration under Section 12AB were rejected by the CIT(Exemption) due to non-compliance issues prior to registration, such as improper FDR encashment and failure to obtain PAN and file returns. The assessees argued that these issues would be rectified after obtaining registration.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration applications based on pre-registration non-compliances, and if the assessees should be granted another opportunity to comply.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 163/IND/2025
ITA No. 165/IND/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण, इंदौर "यायपीठ, इंदौर In The Income Tax Appellate Tribunal, Indore Bench, Indore Before Dr. Arjun Lal Saini, Accountant Member And Shree Paresh M. Joshi, Judicial Member आयकरअपीलसं./ITA No. 163/IND/2025 [ "नधा"रणवष"/Assessment Year: 2024-25 ] M.P. Rajya Jaivik Pramanikaran CIT(EXEMPTION) Sanstha Samiti, New Aayakar Bhawan, A Block, Vs. B-2, Vasundra Office Complex, 3rd Floor, 47 Arera Hills, Shiksha Mandal S.O Huzur, Hoshangabad Road, Madhya Pradesh-462011 Madhya Pradesh-462011 "थायीलेखासं./जीआइआरसं./PAN/TAN/GIR No.: AABAM2895H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA No. 165/IND/2025 [ "नधा"रणवष"/Assessment Year: 2024-25 ] M.P State Seed Certification CIT(EXEMPTION) Agency, New Aayakar Bhawan, A Block, Vs. Block B-2, Office Complex, 3rd Floor, 47 Arera Hills, Gautam Nagar, Madhya Hoshangabad Road, 462011, Pradesh-462023 Madhya Pradesh "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAGM2396E (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : CA Sh. Anil Khabya Respondent by : Shri Anup Singh, Ld. CIT DR Date of Hearing : 18/06/2026 : 13/07/2026 Date of Pronouncement

:: ORDER :: Per, Bench : Captioned two appeals filed by the different assessees, are direc

The order continues below.

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