SHRI SHORIPUR SWETAMBER TIRTH TRUST,VILLAGE SHORIPUR vs. ITO, WARD EXEMPTION, AGRA, AAYAKAR BHAVAN, SANJAY PALACE, MG. ROAD, AGRA-

ITA 348/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) incorrectly observed that the assessee did not file a delay condonation application. The matter was restored to the CIT(Exemption) to decide afresh after considering the assessee's delay condonation application.

What were the facts?

The assessee trust filed an application for approval under Section 12A(1)(ac)(ii) of the Income Tax Act, which was rejected by the CIT(Exemption) due to delay. The assessee had a provisional registration which expired, and the application for fresh approval was filed late.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for approval without considering the delay condonation application filed by the assessee.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Rajesh Malhotra, CA
For Respondent: Dr. Sangeeta Yadav, CIT (DR)
Hearing: 24.06.2026Pronounced: 24.06.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal has been filed against the order dated 02.03.2026 passed by CIT(Exemption) Lucknow, on application no. CIT Exemption, Lucknow/2025-26/12AA/15145, wherein, ld CIT(Exemption) has rejected assessee’s application on the ground of delay.

2.

Perused the records and heard ld counsel for the parties.

3.

It appears from the perusal of impugned order that the appellant assessee filed online application u/s 12A(1)(ac)(ii) of the Act on 01.08.2025 for approval. The appellant trust was provisionally registered vide order dated 04.04.2022 from A.Y. 2022-23 to 2024-25. The application was required to be filed atleast 6 mont

The order continues below.

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