SHRI GURU RAM DASS EDUCATIONAL SOCIETY,LANDRAN,MOHALI,KHARAR,RUPNAGAR vs. DCIT/ACIT(CEN)-2, CHD, C.R.BUILDING, DICIT/ACIT(CEN)-TWO,CHD

ITA 224/CHANDI/2026Status: DisposedITAT Chandigarh29 April 2026AY 2026-2765 pages
AI SummaryAllowed

What were the facts?

The assessee society sought renewal of its registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The Principal Commissioner of Income Tax (PCIT) rejected the renewal application, citing various grounds related to past assessment years.

What did the Tribunal hold?

The Tribunal held that the PCIT lacked the jurisdiction to adjudicate the renewal application and that the impugned order was passed without jurisdiction. Consequently, the order of the PCIT was quashed.

What were the issues?

Whether the PCIT had the jurisdiction to reject the renewal of registration under Section 12A(1)(ac)(ii), and whether the rejection was based on valid grounds and proper procedure.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AA(3),Section 12AA(4),Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Rohit Kapoor, Advocate and Shri Virsain Aggarwal, ITP
For Respondent: Smt. Kusum Bansal, CIT, DR
Hearing: 20.04.2026Pronounced: 28.04.2026

PER RAJPAL YADAV, VP

The assessee is in appeal before the Tribunal against the order of ld. Pr. Commissioner of Income Tax (Central) Gurgaon [in short ‘the ld.PCIT’] dated 26.12.2025 passed in Form No. 10AD whereby ld. PCIT rejected the renewal of registration claimed u/s 12A(1)(ac)(ii) of the Income Tax Act. A.Y.2026-27 2

2.

Though the grievance of the assessee revolves around two fold of issues, namely, a) The ld. PCIT has no juri iction to adjudicate application for renewal of registration u/s 12A(1)(ac)(

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(ii)

All 669 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →