SRI VIKHANASA TRUST,TIRUMALA vs. ITO, EXEMPTION WARD, TIRUPATI

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ITA 1249/HYD/2026Status: DisposedITAT Hyderabad13 May 202610 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee possessed a valid prior registration and had inadvertently failed to submit it. Therefore, the Tribunal set aside the CIT(E)'s orders and restored the matters for fresh adjudication.

What were the facts?

The assessee, a registered charitable trust, applied for renewal of registration under section 12A(1)(ac)(ii) and for approval under section 80G. The CIT(E) rejected the applications primarily for non-submission of the prior registration certificate under section 12A.

What were the issues?

Whether the rejection of renewal of registration under section 12A and approval under section 80G was justified due to the inadvertent non-submission of a prior registration certificate.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 06/05/2026

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad �ी �वजय पाल राव, उपा� य� एवं �ी मधुसूदन साव�डया, लेखा सद� य के सम� । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA Nos. 1248 & 1249/Hyd/2026 (िनधा�रण वष�/Assessment Year: N/A) Sri Vikhanasa Trust Vs. ITO (Exemption Ward) Chittoor Tirupati PAN: AABTS1332G (Appellant) (Respondent) िनधा�रती �ारा/Assessee by: CA S. Venkatram राज� व �ारा/Revenue by:: Smt. U. Mini Chandran, CIT (DR) सुनवाई की तारीख/Date of hearing: 06/05/2026 घोषणा की तारीख/Pronouncement: 13/05/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

These two appeals are filed by Sri Vikhanasa Trust (“the assessee”), feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Exemption), Hyderabad (“Ld. CIT(E)”) dated 28.02.2026 and 13.03.2026 respectively. Since the assessee is same and issues involved are related in these appeals, for the sake of convenience, these were heard together and are being disposed of by this common and consolidated order.

ITA No. 1248/Hyd/2026: 2. The assessee has raised the following grounds of appeal:

3.

Brief facts of the case are that the assessee is a registered public charitable trust based at Tirumala, Andhra Pradesh. The assessee was granted registration under section 12A(1)(ac)(i) of the Income Tax Act, 1961 (“the Act”) on 02.10.2021 in Form No.10AC for Assessment Years 2022-23 to 2026-27. Thereafter, the assessee filed an application for renewal of registration under section 12A(1)(ac)(ii) of the Act in Form No.10AB on 27.09.2025. The Ld. CIT(E) vide order dated 28.02.2026, rejected the application for renewal filed by the assessee in Form No.10AB. Aggrieved by the said rejection order, the assessee is in appeal before the Tribunal. 4. Before us, the Learned Authorized Representative (“Ld. AR”) invited our attention to para no.2 of Annexure to the

rejection order passed by the Ld. CIT(E) and submitted that the application of the assessee has been rejected only for the reason that the registration certificate granted to the assessee under section 12A of the Act prior to 01.04.2021 was not filed before the Ld. CIT(E). The Ld. AR submitted that due to non- understanding of the exact requirement regarding filing of the earlier registration certificate, the assessee inadvertently filed the registration granted in Form No.10AC dated 07.10.2021 for Assessment Years 2022-23 to 2026-27 instead of the original registration certificate granted prior to 01.04.2021. The Ld. AR further invited our attention to the registration certificate granted to the assessee under section 12A of the Act prior to 01.04.2021 placed at page no. 21 of the paper book and demonstrated that the assessee was having a valid registration under section 12A of the Act prior to 01.04.2021, which could not be produced before the Ld. CIT(E) inadvertently. Accordingly, the Ld. AR prayed before the Bench to provide one more opportunity to the assessee to place the said registration certificate before the Ld. CIT(E) and to set aside the issue to the file of the Ld. CIT(E) for fresh adjudication. 5. Per contra, the Learned Departmental Representative (“Ld. DR”) did not raise any serious objection to setting aside the issue to the file of the Ld. CIT(E) for fresh consideration. 6. We have heard the rival submissions and perused the material available on record. We have also gone through the registration certificate granted to the assessee under section 12A of the Act prior to 01.04.2021 placed at page no. 21 of the paper book, which is to the following effect:

7.

On perusal of the above, we found that the assessee was having a valid registration under section 12A of the Act

prior to 01.04.2021. We have also gone through annexure to Form No.10AD dated 28.02.2026, passed by the Ld. CIT(E) which is to the following effect:

8.

On perusal of the above, we observe that the application filed by the assessee in Form No.10AB has been rejected by the Ld. CIT(E) mainly for non-filing of the earlier registration certificate granted prior to 01.04.2021. Considering the submissions of the Ld. AR and in the interest of substantial justice, we are of the considered opinion that the assessee deserves one more opportunity to place the said registration certificate before the Ld. CIT(E). Accordingly, we set aside the impugned order passed by the Ld. CIT(E) and restore the matter to the file of the Ld. CIT(E) with a direction to

reconsider the application of the assessee for renewal of registration after taking into consideration the registration certificate granted to the assessee under section 12A of the Act prior to 01.04.2021 and after providing adequate opportunity of being heard to the assessee. 9. In the result, the appeal of the assessee in ITA No. 1248/Hyd/2026 is allowed for statistical purposes. ITA No. 1249/Hyd/2026: 10. The assessee has raised the following grounds of appeal:

11.

The present appeal relates to rejection of application of the assessee for approval under section 80G of the Act. In this regard, we have gone through Annexure to Form No.10AD dated 13.03.2026 passed by the Ld. CIT(E), which is to the following effect:

12.

On perusal of the above, we found that the application of the assessee for approval under section 80G of the Act has been rejected by the Ld. CIT(E) due to rejection of registration under section 12AB of the Act. Since we have already set aside the issue relating to registration under section 12AB of the Act to the file of the Ld. CIT(E) for reconsideration in ITA No.1248/Hyd/2026, the issue relating to approval under section 80G of the Act also requires fresh consideration. Accordingly, we set aside the impugned order passed by the Ld. CIT(E) rejecting the application of the assessee under section 80G of the Act and restore the matter to the file of the Ld. CIT(E) with a direction to reconsider the application of the assessee for approval under section 80G of the Act afresh in accordance with law after deciding the issue relating to registration under section 12AB of the Act and after providing adequate opportunity of being heard to the assessee. 13. In the result, the appeal of the assessee in ITA No. 1249/Hyd/2026 is allowed for statistical purposes. 14. To sum up, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the Open Court on 13th May, 2026. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad, dated 13th May, 2026. Vinodan/sps

Copy to: S.No Addresses 1 Sri Vikhanasa Trust, No.27, Sri Vikhanasa Ashramam, King Road, Chittoor 517504 2 CIT (Exemption Ward) Aayakar Bhavan, KT Road, Tirupati 517507 3 Pr. CIT – Exemption, Tirupati 4 DR, ITAT Hyderabad Benches 5 Guard File By Order VADREVU Digitally signed by VADREVU PRASADA PRASADA RAO Date: 2026.05.13 RAO 13:59:21 +05'30'

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