AMINA MINORITY WELFARE SOCIETY,MAREHARA vs. ITO, WARD-4(3)(1), ETAH

ITA 598/AGR/2026Status: DisposedITAT Agra29 September 2026AY 2026-274 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that procedural law is meant to advance justice and technicalities should not defeat substantial justice. Citing a CBDT circular, the Tribunal condoned the delay.

What were the facts?

The assessee society applied for renewal of registration of its trust, but the application was filed with a delay of 56 days. The CIT(E) rejected the application for renewal upon rejecting the condonation of delay.

What were the issues?

Whether the delay in filing the application for renewal of trust registration can be condoned, and if so, whether the application should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Harsh Agarwal, CA
For Respondent: Ms. Sangeeta Yadav, CIT (DR)
Hearing: 29.09.2026Pronounced: 29.09.2026

PER:SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 21.06.2026 passed in appeal No CIT (Exemption), Lucknow/2025-26/12AA/29715 by the ld. Commissioner of Income Tax (Exemption) Lucknow, [(hereinafter referred to as the “CIT(E)] u/s. 12AB(1)(b) r/w proviso to clause 12A(1)(ac) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2026-27, wherein ld CIT(E) has rejected assessee’s application for renewal of registration upon rejection of assessee’s prayer for condonation of delay.

2.

Adjournment application moved on behalf of the assessee was rejected as not pressed. We have perused the records and heard both the parties.

3.

At the very outset, before entering into the me

The order continues below.

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