SHRIVARDHAMAN STHANAKVASIJAIN SANGH,AKOLA vs. COMMISSIONER OF INCOME-TAX, (EXEMPTIONS), PUNE, PUNE

ITA 751/NAG/2025Status: DisposedITAT Nagpur18 June 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the issues on merits to the CIT(E). The CIT(E) is directed to grant a fresh opportunity of hearing to the assessee and decide the application on merits.

What were the facts?

The assessee's application for regular approval under Section 12A(1)(ac)(ii) was rejected by the CIT(E) due to non-response and failure to provide evidence. The assessee had a provisional registration and sought further registration.

What were the issues?

Whether the CIT(E) rightly rejected the application for regular registration without providing adequate opportunity, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Bhuvanesh Kankani, CA
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 Ld. Commissioner of Income Tax (Exemption) (for short, “CIT(E)”), dated 18/10/2024 whereby application for regular approval under Section 12A(1)(ac)(ii) of the Act has been rejected.

2.

On hearing both sides, we find that there was a delay of 343 days in filing the appeal before this Tribunal and an affidavit is filed as the trustee conducting the proceedings is 81 years of age and assessee had order for provisional registration from A.Y. 2023–24 and 2025–26 in its favour. There was some confusion in filing the application for

The order continues below.

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