INDRA PRAKASH EDUCATION DEVELOPMENT SOCIETY ,FARRUKHABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 500/AGR/2026Status: DisposedITAT Agra31 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that procedural law is meant to advance justice and technicalities should not override substantial justice. It noted that the CBDT circular allows for condonation of delay in such cases.

What were the facts?

The assessee filed an application for approval under Section 80G of the Income Tax Act, 1961, belatedly. The CIT(Exemption) rejected the application solely on the ground of delay, without affording the assessee a proper opportunity of hearing.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for approval under Section 80G on technical grounds of delay without providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Ms. Sangeeta Yadav, CIT DR
Hearing: 31.08.2026Pronounced: 31.08.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal is directed against the impugned order dated 24.03.2026 passed in appeal No CIT (Exemption), Lucknow/2025-26/12AA/25708 by the ld. Commissioner of Income Tax (Exemption) Lucknow, (hereinafter referred to as the “CIT(E) under second proviso to clause (ii)(b)(B) of section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has rejected assessee’s application for approval on the ground of having been filed belatedly.

2.

The facts in brief are that the appellant assessee filed an online application in Form 10AB under clause (ii) of first proviso to sub-section (5) of section u

The order continues below.

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