SHRI KAPILESHWAR GAV SEWA SARVJANIK NYAS,SHRI KAPILESHWAR MANDIR TIRTH KSHETRA, SARANGPUR D vs. CIT ( EXEMPTION), BHOPAL

ITA 852/IND/2025Status: DisposedITAT Indore30 June 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for a fresh decision. The assessee was directed to explain the delay in filing the application, and if the delay is condoned, the CIT(E) should decide the registration application on merits.

What were the facts?

The assessee filed an application for registration under section 12AB of the Income Tax Act. The CIT(E) rejected the application, observing that the assessee neither filed written submissions nor sought an adjournment, and had not explained the delay in filing the application.

What were the issues?

Whether the rejection of the registration application by the CIT(E) was justified without considering the merits and principles of natural justice, and whether the delay in filing the application should be condoned.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Anup Singh, CIT DR
Hearing: 22.06.2026Pronounced: 30.06.2026

Per Paresh M Joshi, J.M.:

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/EXM45/2025-26/1079229809(1)

dated 04.08.2025 passed by the Ld. CIT(E), which is hereinafter referred to as the “Impugned order”.

SHRI KAPILESHWAR GAV SEWA SARVJANIK NYAS ITA No. 852/Ind/2025 - A.Y.-NA

2.

Factual Matrix

2.

1 That the Assessee had filed an application in the Form

no. - 10AB u/s 12A(I) (ac) (iii) for the registration under the new provision of se

The order continues below.

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