RAJBANSHI LOK KALYAN SAMITI,GORAKHPUR vs. AO , NFAC

ITA 38/LKW/2026Status: DisposedITAT Lucknow25 June 2026AY 2022-236 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had been granted 12A registration and 80G approval, which the CIT(A) had failed to consider. The matter was restored to the CIT(A) for fresh consideration of the documentary evidence regarding loan application.

What were the facts?

The assessee, a charitable society, appealed against the CIT(A)'s dismissal of its appeal against an AO's addition. The AO treated loan repayment as income, disallowing it as application of income. The CIT(A) dismissed the appeal citing non-compliance and lack of 12A registration.

What were the issues?

Whether loan repayment can be treated as income and disallowed as application of income for a charitable institution. Whether the CIT(A) erred by dismissing the appeal without considering the assessee's 12A registration and submitted evidence.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(3),Section 250,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

Hearing: 09.04.2026Pronounced: 25.06.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), passed under section 250 of the Income Tax Act, 1961 on 24.11.2025, wherein the ld. CIT(A) has dismissed the appeals of the assessee against the orders passed by the Assessing Officer for the assessment year 2022-23 under section 143(3) on 22.03.2024. The grounds of appeal are as under:- “1. The CIT(A) erred in law and on facts in stating that the appellant "does not have 12A registration". This finding is perverse, factually incorrect, unsustainable in law and contrary to the record, as the appellant is duly registered u/s 12A, and enjoys statutory exemption under sections 11-1

The order continues below.

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