RASHTRAKAVI DR MAITHILISHARAN GUPT LOK KALYAN TRUST,JHANSI vs. ITO, WARD EXEMPTION, , AGRA

ITA 497/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the impugned order was passed in gross violation of the principles of natural justice as it did not reflect whether the assessee was afforded an opportunity of hearing. The matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee trust filed an application for approval under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, which was rejected by the CIT(E) due to delay. The assessee claimed the application was for renewal of permanent registration, not conversion of provisional registration.

What were the issues?

Whether the CIT(E) erred in rejecting the application solely on technical grounds of delay without considering the nature of the application and principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB/(1)(b)(ii)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri. Anurag Sinha, Adv
For Respondent: Smt. Sangeeta Yadav, CIT DR
Hearing: 08.07.2026Pronounced: 08.07.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 11.03.2026 passed in appeal No CIT (Exemption), Lucknow/2025-26/12AA/22272 by the ld. Commissioner of Income Tax (Exemption), Lucknow (hereinafter referred to as the “CIT(E) u/s. 12AB/(1)(b)(ii)(B) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected assessee’s application moved for the approval on account of delay.

2.

The appellant assessee filed an online application u/s 12A(1)(ac)(ii) of the Act on 29.09.2025 for approval. The relevant para 2 and 3 of the impugned order speaks as under:

“2. As per the provisions contained in

The order continues below.

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