GOVIND EDUCATIONAL SOCIETY,KANPUT vs. CIT EXEPTION, EXEMPTION

ITA 289/LKW/2026Status: DisposedITAT Lucknow22 May 2026AY 2025-269 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that rejection of an application solely on a technical ground of delay, without examining the merits of the charitable activities, is unsustainable. The delay was considered bona fide and unintentional, especially given the complexities of the transition to the new registration regime.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(Exemption) solely on the technical ground of delay in filing Form 10AB. The assessee contended that the delay was due to a bona fide confusion regarding the validity period of provisional registration under the new regime.

What were the issues?

Whether an application for 80G registration can be rejected solely on technical grounds of delay without considering the substantive eligibility and charitable nature of the assessee's activities.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

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

For Appellant: Dr. Pawan Kumar, Adv
Hearing: 04.05.2026Pronounced: 22.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT (Exemption) under second proviso to clause (ii)(b)(B) of section 80G(5) of the Income Tax Act, 1961, wherein the ld. CIT(Exemption) has rejected the application filed by the assessee in Form No.10AB for registration under section 80G of the Income Tax Act. The grounds of appeal are as under:- “i. That the learned CIT(Exemption) erred in law and on facts by rejecting the appellant's application for final approval under Section 80G(5) of the Income- tax Act, 1961 (the Act), solely on the technical ground of delay in filing form 10AB, thereby failing to appreciate that the delay was neither willful nor deliberate. ii. That the

The order continues below.

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