SAMBODHIT,PATNA vs. CIT EXEMPTION, PATNA

ITA 427/PAT/2026Status: DisposedITAT Patna22 September 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, finding sufficient cause. It then set aside the CIT(E)'s orders, remanding the matter back for fresh consideration after providing the appellant an opportunity to be heard and submit documents.

What were the facts?

The appellant filed applications for registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act, which were rejected by the CIT(E). There was a significant delay in filing the appeals against these rejections.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(E) erred in rejecting the registration applications without providing sufficient opportunity to the appellant.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 11,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Anajan Viswas, AR
For Respondent: Shri Bharat Bhusan Garg, CIT, DR
Hearing: 17.09.2026Pronounced: 22.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These two appeals are filed by the Appellant against the order of the Commissioner of Income Tax (Exemption)-, Patna (‘Ld. CIT(E)’ for short) dated 16.12.2024 wherein the application filed by the Appellant for grant of registration u/s 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected.

2.

There is a delay of 462 days in filing the captioned Appeal. The Appellant filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That I am the appellant in the above-mentioned appeal and I am well conversant with the facts of the case.

ITA

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →