BASUKINATH SHIV MANDIR NYAS SAMITY,DUMKA vs. ITO, DHANBAD

ITA 393/RAN/2025Status: DisposedITAT Ranchi22 April 2026AY 2019-203 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeals to the Assessing Officer to re-do the assessment considering the retrospective effect of the Section 12A registration. Consequential penalty appeals were deleted as the quantum appeals were set aside.

What were the facts?

The assessee, Basukinath Shiv Mandir Nyas Samity, was granted registration under Section 12A of the Income Tax Act retrospectively. The assessee argued that this registration should apply to the pending assessment years, allowing for benefits under Sections 11 and 12.

What were the issues?

Whether the retrospective grant of Section 12A registration entitles the assessee to claim exemptions under Sections 11 and 12 for past assessment years where appeals were pending.

Which sections of the Income-tax Act were involved?

Section 12A,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar A.R and Shri D.N. Dokania, A.R
For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 22/04/2026Pronounced: 22/04/2026

PER: BENCH

1.

These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), NFAC, Delhi dated 13/10/2025, 27/10/2025 and 21/10/2025 for the A.Y. 2016-17 and 2019-20 respectively.

2.

Shri Devesh Poddar and Shri D.N. Dokania, ld. ARs appeared for the assessee and Shri Kailash V. Gautam, ld. Sr.DR appeared for the revenue.

3.

ITA No. 390/Ran/2025 is the quantum appeal in regard to the A.Y. 2016-17 and ITA No. 393/Ran/2025 is the quantum appeal in regard to the A.Y. 2019-

20.

The other appeals are all against penalties levied and confirmed. It was submitted by the ld.

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

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →