PUNJAB SEWA SAMAJ,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR, NAGPUR

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ITA 527/NAG/2025Status: DisposedITAT Nagpur15 June 2026AY 2026-20273 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the timeline for filing the application is directory, and the prescribed authority has the power to condone delays. The delay in filing the appeal was condoned, and the matter was restored to the CIT(E) for a fresh hearing.

What were the facts?

The assessee society's application for regular approval under Section 12AB(1)(b)(ii) was rejected by the CIT(E) for not being filed within the prescribed time. There was a delay of 8 days in filing the appeal before the ITAT.

What were the issues?

Whether the delay in filing an application for regular approval under Section 12AB can be condoned by the ITAT. Whether the timeline for filing such applications is mandatory or directory.

Which sections of the Income-tax Act were involved?

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 Shubham Jain, Adv
For Respondent: Shri Pankaj Kumar, CIT DR
Hearing: 12.06.2026Pronounced: 15.06.2026

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 18/06/2025 whereby application for regular approval under Section 12AB(I)(b)(ii) of the Act has been rejected.

ITA No. 527/NAG/2025 (Punjab Sewa Samaj)

for the Assessment Year (AY) 2026-27.

2.

On hearing both the sides, we find that there is a delay of 8 days in filing the appeal and the assertion is that the appellant society relies on one Mr. Omprakash Ramjidas Madan to contest the litigation who was not well. Considering that the delay is not of substantial period, the delay is condoned.

3.

Further, on going through the impugned order of Ld. CIT(E), we find that the application of assessee vide Form 10AB was dismissed as the application was not filed in the prescribed time.

4.

We are of the considered view that the timeline provided is merely directory in nature and for that reason, the law as stands amended, vests power with Ld. Prescribed Authority to condone the delay.

5.

In the light of the aforesaid facts and circumstances, as assessee had provisional registration, we consider it an appropriate case to condone the delay. We allow the appeal

ITA No. 527/NAG/2025 (Punjab Sewa Samaj)

and the issues on merits are restored to the files of Ld. CIT(E) to give afresh opportunity of hearing to the assessee and pass an order afresh.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open Court on 15.06.2026 Sd/– Sd/– ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 15/06/2026 Z.U, P.S Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order

Sr.PS/PS ITAT, Nagpur

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