YOUTH BRIGADE CHARITABLE TRUST,BANGALORE vs. CIT(E), BANGALORE

ITA 707/BANG/2026Status: DisposedITAT Bangalore24 September 2026AY 2025-20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Income Tax Act does not prohibit filing a fresh application for registration if an earlier one was rejected, nor does it require an appeal against a prior rejection. Each application must be considered independently on its merits.

What were the facts?

The assessee trust's application for registration under Section 12AB was rejected by the CIT(Exemptions) because a previous application for the same had been rejected and no appeal was filed. The CIT(Exemptions) held that the earlier rejection order had attained finality, making the fresh application void ab initio.

What were the issues?

Whether a fresh application for registration under Section 12AB is maintainable when a previous application was rejected and not appealed. Whether the rejection of an earlier application operates as res judicata for subsequent applications.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: CA C. Ramesh, A.R
Hearing: 28.07.2026Pronounced: 24.09.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(Exemptions), Bengaluru dated 30.12.2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/ 1084232153(1) rejecting the application filed in form No.10AB for registration u/s 12AB of the Income Tax Act, 1961 (in short “the Act”).

2.

The assessee has raised the following grounds of appeal:-

The Appellant objects to the Rejection Order on Application u/s. 12A(1)(ac)(iii) on the following grounds in so far as it is prejudicial to the Appellant as it is opposed to law and circumstances of the case:- Youth Brig

The order continues below.

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