NAGRIK SHIKSHA PARISHAD,BANGA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

ITA 551/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the order rejecting the application for registration under Section 12A(1)(ac)(ii) was bad in law as it was passed without providing the appellant with a proper opportunity to be heard. The cancellation of registration under Section 12AB was also deemed unjustified without prior notice.

What were the facts?

The assessee, Nagrik Shiksha Parishad, filed an appeal against the order of the Commissioner of Income Tax (Exemptions) rejecting its application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The rejection was made without proper opportunity or notice to the appellant.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(ii) and cancellation of registration under Section 12AB were valid without affording proper opportunity and notice to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. M. BALAGANESH & SH. UDAYAN DAS GUPTA

Hearing: 29.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: This is an appeal filed by the assessee against the order of rejection of an application u/s 12A(1)(ac)(ii) of the Act, dated 06/03/2026, passed by Ld. CIT (E) Chandigarh.

2.

Grounds of appeal taken in form 36 are as follows:

“1. That the order of the Learned Commissioner of Income Tax 1 (Exemptions), Chandigarh is bad in law and is against the facts and circumstances of the case. Assessment Year: 2026-27 2

2.

That order u/s 12AB of the Income Tax Act, 1961 is against law and facts on the file in as much as rejection of the application for registration u/s 12A(1)(ac)(ii) of the Act is without proper opportunity

The order continues below.

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