SAMVEDNA FOUNDATION TRUST,AGRA vs. ITO, WARD EXEMPTION, AGRA

ITA 496/AGR/2026Status: DisposedITAT Agra12 October 2026AY 2025-265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the learned CIT(E) rejected the assessee's application on a technical ground without affording a proper opportunity of hearing, which is a violation of the principles of natural justice. The Tribunal observed that the main point for determination was whether the CIT(E) erred in rejecting the application filed on 30.09.2025 for registration under section 80G(5)(ii) in Form No. 10AB on the basis that Form 10A for provisional registration was not filed. The Tribunal found that the rejection was based on a technicality without giving the assessee a chance to explain its position. Therefore, the Tribunal decided to remand the matter back to the file of the learned CIT(E). The CIT(E) is directed to decide the matter afresh on merits after giving a reasonable opportunity of being heard to the assessee and in accordance with law. The appeal is allowed for statistical purposes.

What were the facts?

The assessee, Samvedna Foundation Trust, filed an appeal against an order dated 11.03.2026 passed by the Commissioner of Income Tax (Exemption), Lucknow (CIT(E)). The CIT(E) rejected the assessee's application for registration under section 80G(5)(ii) of the Income Tax Act, 1961, filed in Form No. 10AB on 30.09.2025. The CIT(E) observed that the assessee had not previously filed Form 10A for provisional registration under section 80G(5)(ii)(b)(B) and therefore held the application in Form 10AB to be non-maintainable. The assessment year in question is 2025-26. The assessee contended that it had previously been granted approval under section 80G(5)(vi) on 17.03.2021, valid from Assessment Year 2021-22, and that existing trusts registered under old provisions should apply for conversion to 12AB, not provisional registration. The assessee also argued that the rejection was due to a technical error without proper notice, violating natural justice.

What were the issues?

1. Whether the learned CIT(E) erred in rejecting the assessee's application for registration under section 80G(5)(ii) of the Income Tax Act, 1961, filed in Form No. 10AB on 30.09.2025, on the ground that the assessee had not filed Form 10A for provisional registration. Assessee's contentions: - The assessee argued that it had already received approval under section 80G(5)(vi) on 17.03.2021, valid from AY 2021-22 onwards. - It was contended that existing trusts registered under old provisions should apply for conversion to 12AB, not provisional registration, and that the trust had commenced activities in 2021 and should have applied for final registration directly. - The rejection was attributed to a technical error without issuing a notice to explain the non-filing of Form 10A, thus violating the principles of natural justice. - The assessee relied on the fact that it had been granted registration under section 12AB(1)(b) and was therefore entitled to registration/approval under section 80G. Revenue's contentions: - The Department supported the order of the learned CIT(E) but did not seriously oppose the assessee's request for setting aside the matter to allow an opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 80G(5)(vi),Section 12AB(1)(b),Section 80G(5)(ii)(b)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Anurag Sinha, Advocate
For Respondent: Ms. Sangeeta Yadav, CIT/DR
Hearing: 21.07.2026Pronounced: 21.07.2026

PER : BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER: This appeal is directed against the impugned order dated 11.03.2026 passed on Application No. CIT EXEMPTION, LUCKNOW/2025-26/12AA/24715 by the ld. Commissioner of Income Tax (Exemption), Lucknow [hereinafter referred to as the “CIT(E) under second proviso to section 80G(5)(ii)(b)(B) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld. CIT(A) has rejected the application of the assesee filed u/s. 80G(5)(ii) of the Act.

2.

Brief facts of the case: The assessee filed an application dated 30.09.2025 for registration u/s. 80G(5)(ii) of the Act in Form No. 10AB. The learned CIT(E) noted

The order continues below.

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