WAKANKAR BHARATI SANSKRUTI NYAS,UJJAIN vs. CIT (EXEMPTION) BHOPAL, BHOPAL

ITA 235/IND/2026Status: DisposedITAT Indore03 June 2026AY 2024-20259 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing sufficient cause due to the lapse of the earlier counsel. The impugned order of the CIT(E) was set aside, and the matters were restored for fresh adjudication.

What were the facts?

The assessee filed appeals against the rejection of their applications for registration under Section 12AB and approval under Section 80G. The appeals were filed with a significant delay of 353 days.

What were the issues?

Whether the delay in filing the appeals should be condoned and whether the matters should be restored to the CIT(E) for fresh adjudication due to insufficient opportunities provided.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 253(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Ms. Ruchira Nerkar, Adv & AR
For Respondent: Shri Anoop Singh, Sr. DR
Hearing: 20.05.2026Pronounced: 03.06.2026

Per B.M. Biyani, A.M.:

The captioned two (2) appeals, first being ITA No. 233/Ind/2026 relating to approval u/s 80G and second being ITA No. 235/Ind/2026 relating to registration u/s 12AB, are filed by assessee against a single consolidated order bearing DIN: ITBA/EXM/F/EXM45/2024-25/1070951138(1) dated 06.12.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“Ld. CIT(E)”] by which the assessee’s applications for grant of final approval u/s 80G and final registration u/s 12AB of Income-tax Act, 1961 [“the act”] have been rejected and the provisional approval u/s 80G and Wakankar Bharati Sanskruti Anveshan Nyas ITA No. 2

The order continues below.

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