YTT FOUNDATION,KAVERI CENTRE, SANJAY PLACE, AGRA vs. INCOME TAX OFFICER, WARD EXEMTION, AGRA, AAYAKAR BHAWAN, SANJAY PLACE, AGRA

ITA 495/AGR/2026Status: DisposedITAT Agra25 August 2026AY 2026-20275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application, citing a coordinate bench decision and a CBDT circular. The matter was remanded to the CIT(E) to decide the application on its merits.

What were the facts?

The assessee filed an application for approval under Section 80G belatedly. The Commissioner of Income Tax (Exemption) rejected the application solely on the ground of delay. The assessee appealed this rejection.

What were the issues?

Whether the CIT(E) erred in rejecting the application for approval under Section 80G solely on the technical ground of delay without considering the merits and affording a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

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 Deependra Mohan, CA
For Respondent: Ms Sangeeta Yadav, CIT DR
Hearing: 08.07.2026Pronounced: 08.07.2026

PER: BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER This appeal is directed against the impugned order dated 06.03.2026 passed in respect of Application No. CIT (Exemption), Lucknow/2025-26/12AA/27297 by the ld. Commissioner of Income Tax (Exemption) Lucknow, (hereinafter referred to as the “CIT(E) wherein ld. CIT(E) has rejected assessee’s application as filed belatedly.

2.

In this case the adjournment application filed by the assessee was rejected and the case was taken up for hearing.

3.

Brief facts of the case: The assessee filed an online application on 30.09.2025 in Form No. 10AB under clause (ii) of first proviso to sub-section (5) of section 80G of the Act seeking approval under second proviso

The order continues below.

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