YESHUAS LOVE FAMILY,JAMSHEDPUR vs. CIT (EXEMPTION) PATNA, JAMSHEDPUR

ITA 210/RAN/2026Status: DisposedITAT Ranchi31 August 2026AY 2027-20284 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(E) to reconsider the application and obtain the earlier exemption certificate. The assessee was directed to make necessary compliances for fresh registration.

What were the facts?

The assessee trust applied for registration under Section 12AB. The CIT(E) rejected the application because the trust could not produce its earlier registration certificate, and the department could not locate it in its records. The assessee argued that the department should have been able to retrieve the information and that their grievance regarding the original application was marked as resolved.

What were the issues?

Whether the rejection of a Section 12AB registration application solely on the technical ground of non-submission of a prior registration certificate, which could not be located by either party, is justified.

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, RANCHI BENCH, RANCHI

Before: SHRI RATNESH NANDAN SAHAY & SMT. RAJANI GUDURI

For Appellant: Shri Jagdish Khandelwal, C.A
Hearing: 12/08/2026Pronounced: 31/08/2026

PER: BENCH

1.

This appeal by the assessee is directed against the order of the learned CIT, Exemption, Patna [in short, the ld. CIT(E)] dated 20/03/2026 rejecting the application filed for registration under Section 12AB of the Income Tax Act, 1961 (in short, the Act), wherein the assessee has raised following grounds of appeal:

"

1.

That on the facts and in the circumstances of the case and in law, the order passed by the Ld. CIT (Exemption) rejecting the application under section 12AB is arbitrary, unjustified and bad in law.

2.

That the Ld. CIT (Exemption) erred in law and on facts in rejecting the application of the appellant on the ground of n

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 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →