THE MENNONITE BOARD OF CHRISTIAN EDUCATION,DHAMTARI vs. INCOME TAX OFFICER, EXEMPTION WARD, RAIPUR, RAIPUR

ITA 498/RPR/2026Status: DisposedITAT Raipur13 July 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) had not properly considered the amended by-laws and the student enrollment data. The Tribunal set aside the CIT's order and remanded the matter back for fresh consideration.

What were the facts?

The assessee's application for renewal of registration under Section 12A was rejected by the CIT(Exemption) on the grounds that its objects were for the benefit of a specific religious community, violating Section 13(1)(b). The assessee presented amended by-laws and student enrollment data to demonstrate its charitable nature for all communities.

What were the issues?

Whether the assessee's objects and activities are for the benefit of a specific religious community or for the general public, and if the rejection of 12A registration was justified.

Which sections of the Income-tax Act were involved?

Section 12A,Section 13(1)(b),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Praveen Goyal, CA
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 09.07.2026Pronounced: 13.07.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Exemption), Bhopal dated 30.03.2026 for the assessment year 2025-26 as per the grounds of appeal on record.

2.

In this case, application filed by the assessee for renewal of registration u/s.12A of the Income Tax Act, 1961 (for short ‘the Act’) had been rejected by the Ld. CIT(Exemption), Bhop

The order continues below.

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