JANAK NANDAN SINGH MEMORIAL SEVA SANSTHAN,PATNA vs. ITO EXEMPTION WARD - 1, PATNA, PATNA

ITA 435/PAT/2026Status: DisposedITAT Patna25 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and directed the assessee to upload the provisional/regular registration certificate. The matter was restored to the CIT(E) to decide the application afresh after providing an opportunity of being heard.

What were the facts?

The assessee filed an application for approval under Section 12A(1)(ac)(iii) which was rejected by the CIT(E) for not providing a provisional/regular registration certificate. The assessee claimed this was an inadvertent omission and sought an opportunity to upload the certificate.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for approval under Section 12A(1)(ac)(iii) solely on the ground of non-submission of a provisional/regular registration certificate, and if an opportunity should be granted to the assessee to rectify the omission.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Rakesh Kumar, AR
For Respondent: Shri Bharat Bhusan Garg, CIT DR
Hearing: 17.08.2026Pronounced: 25.08.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption) (‘Ld. CIT(E)’ for short) dated 12.03.2026, wherein the application filed by the Assessee in Form No.10AB for approval u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 ('Act' for short) has been rejected.

2.

There is a delay of 09 days in filing the Appeal. The Assessee filed an application for condonation of delay. For the reasons stated in the application for condonation of delay, the delay of 09 days in filing the present Appeal is hereby condoned. Janak Nandan Singh Memorial Seva Sansthan; A.Y: 2025-26

3.

Brief facts of the case

The order continues below.

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