AGRASEN TRUST,BHANDARA vs. CIT EXEMPTION, PUNE

ITA 565/NAG/2025Status: DisposedITAT Nagpur31 August 20268 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(E) was justified in rejecting the applications as not maintainable because the assessee had filed them under inapplicable statutory provisions. The assessee's failure to take effective steps to rectify the error or respond to the CIT(E)'s notice contributed to this decision.

What were the facts?

The assessee, a charitable institution, applied for regular registration and approval under sections 12A and 80G respectively. While filing the online applications, the assessee inadvertently selected incorrect clauses due to a perceived technical limitation of the e-filing portal. The CIT(E) rejected the applications as not maintainable.

What were the issues?

Whether the rejection of applications for registration and approval due to the inadvertent selection of incorrect statutory clauses in online forms is justified, especially when the assessee claims it was a technical error.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Naresh Jakhotia, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 12.06.2026Pronounced: 31.08.2026

PER KHETTRA MOHAN ROY, AM:

These two appeals filed by the assessee are directed against the separate orders of Learned Commissioner of Income Tax (Exemption), Pune, (for short, “CIT(E)”), both dated 18/07/2025; whereby applications for regular registration u/s. 12A and for regular approval u/s. 80G(5) have been rejected.

ITA Nos. 564 & 565/NAG/2025 (Agrasen Trust)

2.

The sole issue arising in both the appeals is whether the Ld. CIT(E) erred in rejecting the assessee's applications for regular registration under section 12A and regular approval under section 80G(5) of the Act on the ground of a technical error committed by the assessee while filing the applications.

3.

Brief facts of the case are that assessee is a charitable in

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →