SHREE SHYAM MITRA,NAGPUR vs. CIT EXEMPTION, PUNE

ITA 660/NAG/2025Status: DisposedITAT Nagpur19 June 20269 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a mere technical mistake in selecting the section code in Form 10AB should not be considered fatal to deny registration, especially when the assessee otherwise fulfilled all conditions and submitted genuine documents. The rejection was based solely on this clerical error.

What were the facts?

The assessee, a charitable institution, applied for registration under Section 12AB of the Income Tax Act, 1961. The application was rejected by the CIT(E) because the assessee inadvertently selected the wrong section code (12A(1)(ac)(ii) instead of 12A(1)(ac)(vi)(B)) in Form 10AB.

What were the issues?

Whether a clerical error in selecting the section code in an application for registration under Section 12AB can be a valid ground for rejection of the application.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri K.P. Dewani, Advocate
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 16.06.2026Pronounced: 19.06.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Exemption), Pune, (for short, “CIT(E)”), dated 30/08/2025; whereby application for grant of regular registration u/s. 12A has been rejected.

2.

Assessee has raised the following grounds of appeal:

“1. The learned CIT (Exemption), Pune erred in rejecting the application filed for grant of registration u/s 12AB of Income Tax Act, 1961. 2. The order passed by CIT (Exemption), Pune rejecting the application for registration u/s 12AB without considering the compliances made in response to notice issued by e-mail on 23/07/205 is illegal, invalid and bad in law.

3.

The learned CIT (Exemption) ought to have granted registration u/s 12AB of Income Ta

The order continues below.

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