VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY,NAGPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

ITA 678/NAG/2025Status: DisposedITAT Nagpur18 June 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the prescribed authority failed to examine the assessee's eligibility based on its status as an institution financed by the Central Government and recognized under the National Institute of Technology Act. The matter was restored for a fresh examination.

What were the facts?

The assessee, Visvesvaraya National Institute of Technology, applied for regular approval under Section 80G(5) of the Income Tax Act. The prescribed authority rejected the application, stating the assessee was not eligible without prior registration under Section 12AB or 10A(23C).

What were the issues?

Whether an institution recognized under the National Institute of Technology Act, financed by the Central Government, requires separate registration under Section 12AB or 10A(23C) to be eligible for approval under Section 80G(5).

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB,Section 10A(23C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Pravan Ashtikar, Shri Pratik Sadrani, CAs
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 16.06.2026Pronounced: 18.06.2026

PER ANUBHAV SHARMA, JM:

This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Exemption), Pune (for short, “CIT(E)”), dated 12/08/2025; whereby application for regular approval u/s. 80G(5) has been rejected.

2.

Heard and perused the record. Assessee had filed an application in Form No.10AB seeking regular approval u/s. 80G(5) of the Act and the same has been dismissed by the Ld. Prescribed Authority. We find that Ld. Prescribed Authority has primarily declined to approve for the reason that assessee was not found to be eligible for making an application without having corresponding registration u/s. 12AB or 10A(23C) of the Act.

3.

Learned counsel has su

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →