ABHINAY TARANGA TRUST,BANGALORE vs. ITO-WARD 5(2)(1) BANGALORE, BMTC BUILDING, KORMANGALA

ITA 1811/BANG/2026Status: DisposedITAT Bangalore24 September 2026AY 2024-255 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the denial of exemption was incorrect because the assessee had obtained final registration under Section 12AB before the return was processed under Section 143(1). The proviso to Section 12A(2)(b) allows the exemption to relate back to the provisional registration period.

What were the facts?

The assessee, a charitable trust, claimed exemption under Section 11 for AY 2024-25. The CPC disallowed this claim during processing under Section 143(1) due to a lack of registration. The CIT(A) upheld this disallowance.

What were the issues?

Whether denial of exemption under Section 11 during processing under Section 143(1) is justified when final registration under Section 12AB was obtained after filing the return but before the processing date.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 12AB,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

PER SHRI WASEEM AHMED, ACCOUNTANT MEMBER:

The present appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) (hereafter, the Ld. CIT(A)) passed under section 250 of the Income Tax Act, 1961 (hereafter, the Act), for the A.Y. 2024-25 dated 27.02.2026. 2. In the memo of appeal, the assessee has multiple groun

The order continues below.

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