CHHATISGARH KALYAN SAMITI, BHILAI,BHILAI vs. CIT(EXMP), BHOPAL, BHOPAL

ITA 434/RPR/2026Status: DisposedITAT Raipur13 July 20264 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that renewal of registration under section 12A(1)(ac)(ii) is only possible if the assessee possesses a prior registration. Since the assessee lacked any such registration, the renewal application was not maintainable.

What were the facts?

The assessee applied for renewal of registration under section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application as the assessee did not have any prior registration under section 12A/10(23C) or provisional registration.

What were the issues?

Whether an assessee can seek renewal of registration under Section 12A(1)(ac)(ii) without having any prior registration under Section 12A/10(23C) of the Act.

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, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Yash Jain, CA
Hearing: 03/07/2026

Per Avdhesh Kumar Mishra, AM:

This appeal filed by the assessee is directed against the order dated 14.03.2026 of Commissioner of Income Tax (Exemption), [CIT(E)], Bhopal rejecting the registration under section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (‘Act’).

2.

The sole issue, raised vide three effective grounds of appeal, revolves around rejection of the assessee’s application for

The order continues below.

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