DIVYANG PARIVARTAN FOUNDATION, RAMGARH,RAMGARH vs. ITO, EXEMPTION WARD, HAZARIBAGH, HAZARIBAGH

ITA 343/RAN/2026Status: DisposedITAT Ranchi31 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the CIT(E)'s order and restored the matter for fresh consideration, directing the assessee to provide the required details.

What were the facts?

The assessee, Divyang Parivartan Foundation, applied for renewal of registration under Section 12A/12AB. The CIT(E) rejected the application due to non-compliance with notices requesting details. The assessee's appeal was delayed due to disputes with their former AR/CA.

What were the issues?

Whether the rejection of the registration application for non-compliance was justified, and if the assessee should be granted an opportunity to comply.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

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 Devesh Poddar, Adv
For Respondent: Shri Sanjay Kumar, CIT-DR
Hearing: 31/08/2026Pronounced: 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 27/08/2025 rejecting the application filed for registration under Section 12AA of the Income Tax Act, 1961 (in short, the Act), wherein the assessee has raised following grounds of appeal:

"

1.

For that Ld CIT(Exp) was not justified in dismissing/ rejecting the application for registration U/s 12A made by the assessee alleging that compliance was not made.

2.

For that due to certain unavoidable reasons and dispute with the then AR/CA, complete compliance could not be ma

The order continues below.

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