SHANKARACHARYA TRUST,VARANASI vs. CIT EXEMPTION, LUCKNOW

I.T.A. No.198/VNS/2024 Assessment Year:2024-25 1

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH (DB), VARANASI BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.198/VNS/2024 Assessment Year: 2024-25 Shankaracharya Trust Vs. CIT(Exemption) Sh-13/110 A-S-R Yamuna Nagar Lucknow. Colony, Tarna Shivpur Sadar, Varanasi PAN:AAVTS6891C (Appellant) (Respondent) Appellant by Shri Shailendra Singh Solanki, CA Respondent by Shri Sanjay Kumar, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Lucknow (“CIT(E)”, for short) dated 25.09.2024 for the assessment year 2024-25 whereby the Ld. CIT(E) dismissed the assessee’s application for registration under section 12AB of Income Tax Act, 1961 (“Act”, for short). The grounds of appeal of the assessee are as under: -

“1. That the learned CIT(Exemption) erred in rejecting the registration u/s 12AB on wrong appreciation of facts. That the rejection so made being illegal and wrong, the CIT(Exemption) may be directed to grant Regitration us/ 12AB. 2. That the learned CIT(Exemption) erred in rejecting registration u/s 12AB without verifying the facts of the case. That the rejection so made being

I.T.A. No.198/VNS/2024 Assessment Year:2024-25 2 illegal and wrong, the CIT(Exemption) may be directed to grant Registration u/s 12AB.” (B) The appeal vide I.T.A. No.198/VNS/2024 pertains to rejection of the assessee’s application for grant of registration u/s 12AB of the Income Tax Act, 1961 (“Act’, for short) was filed on 20.03.2024 along with Form No.10AB under Rule 17A of the Income Tax Rules, 1962 (“Rules”, for short). The learned CIT (Exemptions) rejected the application of the assessee for registration u/s 12AB of the Act on the ground that the assessee had failed to file documentary evidences to enable him to satisfy himself about the genuineness & commencement of its charitable activities. (C) At the time of hearing before us, the learned Authorized Representative of the assessee submitted that the learned CIT (Exemptions) rejected the assessee’s application u/s 12AB of the Act without providing reasonable opportunity for providing the details called for by the learned CIT (Exemptions). He further submitted that the matters in dispute in this appeal in respect of assessee’s applications u/s 12AB of the Act should be restored back to the file of the learned CIT (Exemptions) with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeals before us; we set aside the impugned order of learned CIT (Exemptions) and restore the matter regarding the assessee’s applications u/s 12AB of the Act; back to his file with the direction to consider the application of the assessee for registration u/s 12AB of the Act afresh, and to pass de novo order after giving reasonable opportunity to the assessee.

I.T.A. No.198/VNS/2024 Assessment Year:2024-25 3 (D) In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 06.07.2026 in open court, in virtual mode.

Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated: 06.07.2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT D.R. ITAT, Lucknow 4.