SHRI GANESH BAHUUDDESHIYA SANSTHA,GONDIA vs. CIT EXEMPTION, PUNE

ITA 592/NAG/2025Status: DisposedITAT Nagpur18 June 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that quasi-judicial authorities should decide issues on merits and that a reference to a wrong provision or a minor delay should not lead to dismissal. The principle of substantial compliance should be applied, allowing for rectification of technical errors.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) were rejected by the CIT(Exemption). The rejection was based on an error in mentioning the provision of law and a delay in filing the application.

What were the issues?

Whether technical non-compliance like referencing a wrong section or minor delay in filing applications for registration/approval can be a ground for rejection without providing an opportunity to rectify. Whether the principle of substantial compliance applies to procedural requirements under the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Naresh Jakhotia, CA
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 16.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

These appeals filed by the assessee are directed against the order of Ld. Commissioner of Income Tax (Exemption) (for short, “CIT(E)”), both dated 29/07/2025 whereby applications for regular approval under Section 12A(1)(ac)(ii) & 80G(5) respectively of the Act have been rejected.

ITA No. 592 & 593/NAG/2025 (Shri Ganesh Bahuuddeshiya Sanstha)

2.

On hearing both the sides, we find that the impugned order has been passed by Ld. Prescribed Authority observing that there was error in mentioning the provision of law under which the application was filed seeking registration under Section 12A(1)(ac

The order continues below.

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