INDIAN RED CROSS SOCIETY,MAHBUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

ITA 2010/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2025-2610 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals, finding the reasons to be bona fide. The Tribunal set aside the CIT(Exemption)'s orders and remanded the matters for reconsideration.

What were the facts?

The assessee filed applications for registration under Section 12A and Section 80G of the Income Tax Act, 1961, which were rejected by the CIT(Exemption). The assessee appealed these rejections, facing delays in filing the appeals.

What were the issues?

Whether the CIT(Exemption) rightly rejected the applications for registration under Section 12A and 80G, and if the delays in filing the appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “A” Bench, Hyderabad

Pronounced: 09.09.2026

PER MANJUNATHA G., A.M : The appeals filed by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Exemption), Hyderabad, dated 07.03.2026 and 14.01.2026, rejecting the applications filed by the assessee in Form No. 10AB for registration u/sec. 12A and u/sec.

The order continues below.

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