MALLAT EDUCATIONAL AND SOCIAL WELFARE ASSOCIATION ,NAGPUR vs. CIT EXEMPTION, PUNE

ITA 595/NAG/2025Status: DisposedITAT Nagpur18 June 20267 pages
AI SummaryAllowed

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 the assessee an opportunity to rectify mistakes.

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(E) due to an error in mentioning the provision of law and a delay in filing. The Tribunal considered these to be technical non-compliance.

What were the issues?

Whether rejection of applications for registration/approval based on technical errors like wrong provision mention or minor delay is justified, and if the principle of substantial compliance should be applied.

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: 15.06.2026Pronounced: 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 01/08/2025 whereby

ITA No. 593 & 594/NAG/2025 (Millat Educational and Social Welfare Association) applications for regular approval under Section 12A(1)(ac)(ii) & 80G(5) respectively of the Act have been rejected.

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

The order continues below.

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