SHREE RAMTEKRI TAPOVAN TRUST,GUNA vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 366/AGR/2026Status: DisposedITAT Agra25 August 2026AY 2026-278 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the incorrect selection of a sub-clause in the application was a technical error, especially given the new regime and automated system. The matter was remanded to the CIT(E) for fresh adjudication on merits.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(ii) but had previously obtained a re-registration under Section 12A(1)(ac)(i) which the CIT(E) deemed invalid. The CIT(E) rejected the application solely on the ground of a clause mismatch, without adjudicating on the merits.

What were the issues?

Whether rejection of registration application solely on technical ground of wrong clause selection, without adjudicating on merits, is justified. Whether the matter should be remanded for fresh adjudication on eligibility.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12A(1)(ac)(i),Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Subhash Chand Jain, CA
For Respondent: Ms Sangeeta Yadav, CIT DR
Hearing: 08.07.2026Pronounced: 08.07.2026

PER:BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER The facts and issues involved in both these appeals are almost identical, hence, for the sake of convenience and brevity, these appeals are being decided by this common order. The facts of ITA No. 366/Agr/2026 are being narrated as under.

2.

This appeal is directed against the impugned order dated 29.03.2026 passed in respect of Application No CIT Exemption, Bhopal/2025-26/12AA/13901 by the ld. Commissioner of Income Tax (Exemption), Bhopal (hereinafter referred to as the “CIT(E) u/s.

ITA No.366&367/Agr/2026 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected assessee’s a

The order continues below.

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