AKHIL BHARTIYA SHRI SWAMI SITARAMACHARYA BHAGAT GOSHTHI NYAS,ITARSI vs. CIT(EXEMPTION) BHOPAL, BHOPAL

ITA 837/IND/2025Status: DisposedITAT Indore30 June 202613 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E)'s order was not based on merits and went beyond the show cause notice. The Tribunal set aside the order and directed the CIT(E) to decide the application on merits after giving a proper opportunity to the assessee.

What were the facts?

The assessee, a trust, applied for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application, citing technical grounds related to the incorrect section invoked and prior exemption claims without valid registration.

What were the issues?

Whether the rejection of the registration application by the CIT(E) on technical grounds was justified, and whether the assessee was denied a proper opportunity to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: DR. ARJUN LAL SAINI & SHRI PARESH M. JOSHI

For Appellant: Shri Sapan Usrethe, AR
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 08.06.2026Pronounced: 30.06.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of an Appeal. The Assessee is aggrieved by the order bearing

Number:-ITBA/EXM/F/EXM45/2025-26/107731842 0(1)

Akhil Bhartiya Shri Swami Sitaramacharya Bhagat Soshthi Nyas dated 21.06.2025 passed by the Ld. CIT(E), which is hereinafter referred as the “impugned order”.

2.

Factual Matrix

2.

1 That the assessee is a “Nyas” [trust] which was incorporated on 26.03.2021 & bears the registration number

0002/B-113(1)/2020-21 wh

The order continues below.

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