DICKY RYNTATHIANG MEMORIAL TRUST,NONGPOH vs. ITO, WARD-2(4), EXEMP, SHILLONG

ITA 322/GTY/2026Status: DisposedITAT Guwahati31 August 2026AY 2026-276 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the application for registration under section 12A(1)(ac)(ii) was rejected because the assessee had no registration under section 12A/12AA prior to 01.04.2021. However, the Tribunal also considered the assessee's submission that a wrong code was selected in Form No. 10AB, which led to the rejection of the application for conversion of provisional registration into final registration. The Tribunal found that the issue of a clerical mistake in selecting the wrong clause in the application needed further examination. Therefore, the Tribunal decided to remit the issue back to the learned CIT(E) for fresh consideration. The assessee was directed to file a correct Form 10AB under the correct code and inform the CIT(E). The CIT(E) was directed to decide the issue as per law after considering the correct Form 10AB and requisite documents. The issue of violation of natural justice was not expressly decided but implicitly addressed by remanding the matter for fresh consideration.

What were the facts?

The assessee, Dicky Ryntathiang Memorial Trust, is a religious-cum-charitable Trust registered on 27.10.2016. It was granted registration under section 12A(1)(ac)(i) of the Income-tax Act, 1961, on 30.11.2022, valid for AY 2022-23 to 2026-27. The assessee filed an application in Form No. 10AB seeking renewal of registration under section 12A(1)(ac)(ii). The Commissioner of Income Tax (Exemption), Kolkata (CIT(E)), rejected the application. The CIT(E) observed that the assessee had no prior registration under section 12A/12AA before 01.04.2021, which was a pre-condition for registration under the new regime. The assessee appealed this order to the Income Tax Appellate Tribunal (ITAT).

What were the issues?

1. Whether the order dated 06.03.2026 passed by the learned CIT(Exemption), Kolkata, rejecting the application for renewal of registration under section 12A(1)(ac)(ii) of the Income-tax Act, 1961, is bad in law, facts, and procedure? 2. Whether the learned CIT(Exemption) ought to have granted renewal of registration to the assessee in terms of section 12A(1)(ac)(ii) of the Act? 3. Whether the impugned order was passed in gross violation of the principles of natural justice and without allowing a reasonable opportunity of hearing? Assessee's Contentions: The assessee argued that it is a charitable trust running a School of Nursing, duly approved by the Government of Meghalaya and the Nursing Council of India. The assessee contended that it mistakenly selected sub-clause (i) instead of sub-clause (vi) of section 12A(1)(ac) in its application filed on 17.11.2022. The assessee stated that this was a clerical mistake and that substantive benefits should not be denied due to such errors. It was also submitted that the CIT(E) was satisfied with the charitable objects, genuine activities, and compliance with other laws. The assessee relied on the decision of the co-ordinate bench in 'Shree Annapurna Kshetra v. CIT(Exemption)' (ITA No. 893 to 895/Ind/2025). The assessee also claimed a violation of natural justice. Revenue's Contentions: The Revenue supported the order of the CIT(E), arguing that the assessee had wrongly obtained registration under section 12A(1)(ac)(i) as it did not fulfill the pre-condition of having prior registration under section 12A/12AA before 01.04.2021. The Revenue contended that the case law relied upon by the assessee was not applicable.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(i),Section 12A(1)(ac)(ii),Section 12A(1)(ac)(vi),Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Sanjay Mody, AR
For Respondent: Shri Santosh Kumar Karnani, DR

PER LAXMI PRASAD SAHU, AM

This is an appeal filed by the assessee against the order passed by the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as “the Ld. CIT(A)] dated 06/03/2026, DIN & Notice No: ITBA/EXM/F/EXM45/2025- 26/1086971499(1). The assessee has raised following grounds of appeal:

“1. For that the order dated 06.03.2026 passed under section 12AB(1)(b) by the learned CIT (Exemption), Kolkata rejecting the application made by the Dicky Ryntathiang Memorial Trust; A.Y. 2026-27

assessee under section 12A(1)(ac)(ii) of

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(1)(ac)(i)

All 166 judgments and leading authorities on Section 12A(1)(ac)(i) →

Recent GST High Court judgments

Search GST case law →