INCOME TAX OFFICER (EXEMPTION)-1, NAGPUR vs. SHRI SAIBABA SEVA MANDAL, NAGPUR

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ITA 411/NAG/2025Status: DisposedITAT Nagpur24 April 2026AY 2014-155 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in view of the binding directions of the High Court, the issue was covered in favour of the assessee. The assessee was subsequently issued a copy of the 12A registration certificate.

What were the facts?

The assessee, a registered trust, had its registration under section 12A denied by the AO for failing to produce the original certificate. The CIT(A) set aside the assessment order for fresh adjudication. Subsequently, the High Court directed the authorities to issue a copy of the 12A registration certificate and accord all consequential benefits.

What were the issues?

Whether the denial of exemption under Section 11 was justified due to non-production of the original 12A registration certificate, and the implications of a subsequent High Court order directing issuance of the certificate.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 147,Section 148,Section 250,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI PAWAN SINGH & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Umang Agrawal, CA
For Respondent: Shri Surjit Kumar Saha, Sr. DR
Hearing: 27.02.2026Pronounced: 24.04.2026

Heard together (3 matters)

W.P. No. 3673/2023
ITA No. 411/NAG/2025
ITA No 440/NAG/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER KHETTRA MOHAN ROY, AM: These two appeals by Revenue are directed against the separate orders of National Faceless Appeal Centre, Delhi (for short, “CIT(A)”) both dated 09.04.2025 passed u/s. 250 of the Income Tax Act, 1961 (for short, “Act”) which are emanating out of separate assessment orders passed u/s. 147 r.w.s. 144B of the Act, dated 25.03.2022 & 21.03.2022 for Assessment Years 2014–15 & 2013-14 respectively.

ITA 411 & 440/Nag/2025 Shri Saibab Seva Mandal

2.

Since the facts and issues involved in both these appeals are common, identical, interlinked, and pertain to the same assessee, they were clubbed together, heard conjointly, and are being disposed of by this consolidated order. For the sake of convenience, ITA No. 411/NAG/2025 for A.Y. 2014–15 is taken as the lead case. 3. There is a delay of 15 days in filing the present appeal. It has been submitted that the delay occurred due to a technical glitch in the e-filing portal and the same was neither intentional nor deliberate. Considering the explanation offered and the short duration of delay, which constitutes a reasonable cause, the delay is hereby condoned and the appeal is admitted for adjudication on merits. 4. The sole grievance raised by the Revenue in the present appeal is that the Ld. CIT(A) erred in setting aside the assessment order to the file of the Ld. AO for fresh adjudication, even though the assessment was not framed ex-parte under section 144 of the Act. 5. Brief facts of the case are that the assessee is a registered trust under the Bombay Public Trust Act and is duly registered under section 12A of the Act. The case was reopened under section 2

ITA 411 & 440/Nag/2025 Shri Saibab Seva Mandal 147, and notice under section 148 was issued and served upon the assessee. During the reassessment proceedings, the assessee-trust was called upon to furnish various details and evidences regarding the utilization of accumulated funds in terms of sections 11(2) and 11(5) of the Act. The assessee furnished the requisite details as called for by the Ld. AO. However, since the trust is more than 50 years old, it could not produce the original certificate of registration granted under section 12A. On the anvil of such non-production, Ld. AO denied the benefit of exemption under section 11 of the Act. 5. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) and filed explanation along with supporting evidences. The Ld. CIT(A), in exercise of powers conferred under section 251(1)(a), set aside the assessment order to the file of the Ld. AO for fresh adjudication with a direction to the assessee to furnish all relevant documentary evidence during the set aside proceedings. 6. During this interregnum, the assessee approached the Hon’ble Jurisdictional High Court by way of a writ petition. The Hon’ble High Court, vide order dated 25.04.2024 in W.P. No. 3673/2023, allowed the petition and directed the authorities to issue a copy of the registration certificate under section 12A and to extend all 3

ITA 411 & 440/Nag/2025 Shri Saibab Seva Mandal consequential benefits arising therefrom to the assessee-trust. The operative part of the order (supra) is as under:- “7. This being the position, the petitioner/Trust would be entitled to a copy of the certificate indicating its registration u/s. 12A of the Act of 1961 and all benefits arising therefrom. We, therefore, allow the petition by directing the respondents to supply a copy of a certificate of exemption u/s. 12A of the Act of 1961 to the petitioner/Trust and to also accord all benefits arising therefrom to it. 8. It is made clear, that this order is only in respect of the benefits u/s. 12A of the Act of 1961 and not otherwise. 9. The petition is accordingly allowed in the above terms. No costs.”

7.

In view of the aforesaid binding directions of the Hon’ble Jurisdictional High Court, the issue stands covered in favour of the assessee. Subsequently, on 20.12.2024 the name of the appellant has been entered at Sr.No. 47 in the register of 12A w.e.f. 30.06.1973 and was communicated by Ld. CIT(E), Pune to the assessee. Accordingly, the appeal filed by the Revenue is dismissed. 8. The facts involved in ITA No. 411/NAG/2025 (A.Y.2014-15) are identical to the facts of ITA No 440/NAG/2025 (A.Y 2013-14). Therefore, our findings in ITA No. 411/NAG/2025 shall apply 4

ITA 411 & 440/Nag/2025 Shri Saibab Seva Mandal mutatis mutandis to ITA No. 440/NAG/2025 also. Accordingly, the grounds of appeal raised by the Revenue are dismissed. 9. In the result, both the appeals filed by the revenue are dismissed. Order pronounced on 24/04/2026 under Rule 34 of Income Tax (Appellate Tribunal) Rules–1963.

sd/- sd/- PAWAN SINGH KHETTRA MOHAN ROY JUDICIAL MEMBER ACCOUNTANT MEMBER Nagpur: Dated: 24/04/2026 KRK/vr Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file.

By order

Senior Private Secretary ITAT, Nagpur

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