SWAMI SUBODHANAND VEDANT & SEWA TRUST,RISHIKESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

ITA 349/DDN/2026Status: DisposedITAT Dehradun29 September 2026AY 2025-262 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the ends of justice require giving the assessee an opportunity to contest the matter on merits. The Tribunal was of the considered view that a mere technical glitch in mentioning the wrong provision of law in an online application should not prejudice the substantial rights of the assessee. Consequently, the issue was restored to the file of the learned CIT(A) with a direction to allow the assessee to revise its application, specifying the correct provision of law under which it intends to seek registration and corresponding approval. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Swami Subodhanand Vedant & Sewa Trust, filed an appeal against the order dated 30.06.2026 passed by the Commissioner of Income Tax (Exemption), Lucknow. The Competent Authority rejected the assessee's application for registration under Section 12A(1)(ac)(vi)(B) of the Income Tax Act for the Assessment Year 2025-26. The primary reasons for rejection were a delay in filing the application and a reference to an incorrect section of the Act. The assessee contended that the error was due to lack of awareness and inadvertence.

What were the issues?

1. Whether the rejection of the application for registration under Section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961, on grounds of delay and incorrect section reference, is sustainable? Assessee's Contention: The assessee argued that the error in mentioning the wrong provision of law was due to inadvertence and lack of awareness, and that this technical glitch should not prejudice their substantial rights. The assessee sought an opportunity to rectify the application. Revenue's Contention: The judgment does not record any specific contentions made by the revenue.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Pronounced: 16.09.2026

PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:

This appeal filed by the assesse against the order dated 30.06.2026 passed by the Ld. CIT(Exemption), Lucknow (for short “Competent Authority”) against the rejection of registration u/s 12A(1)(ac)(vi)(B) of the Act, for

The order continues below.

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