AGARTALA MISSION FIELD,AGARTALA vs. WARD 1 AGARTALA, AGARTALA

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ITA 198/GTY/2026Status: DisposedITAT Guwahati06 October 2026AY 2022-234 pages
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What did the Tribunal hold?

The Tribunal noted that the assessee was granted provisional registration under Section 12A(1)(ac)(i) for AY 2022-23 to 2026-27 on May 28, 2021, in Form 10AC. Subsequently, Form 10AB was filed for regularization. The Ld. CIT(E) had sought a copy of the existing registration under Section 12A/12AA or Section 12AB. The assessee failed to provide this during the hearing before the CIT(E). However, during the appeal before the ITAT, the assessee produced a certificate showing exemption granted under Section 12AA(1)(b)(i) on September 13, 2017. Considering these facts, the Tribunal decided to remit the issue back to the Ld. CIT(E) for fresh consideration and decision as per law. The assessee was directed to furnish the certificate of registration granted on September 13, 2017, before the Ld. CIT(E) and comply with any other requirements deemed necessary by the Ld. CIT(E) for granting registration under Section 12A(1)(ac)(ii).

What were the facts?

The assessee, Agartala Mission Field, filed an appeal against the order of the Commissioner of Income Tax (Exemptions) [CIT(E)], Kolkata, dated March 25, 2026. The CIT(E) rejected the assessee's application in Form No. 10AB for regularization of provisional registration granted under Section 12A(1)(ac)(i) of the Income Tax Act, 1961. The provisional registration was for Assessment Year 2022-23 to 2026-27. The CIT(E) rejected the application because the assessee failed to furnish a copy of the registration granted under Section 12A/12AA of the Act prior to April 1, 2021, which was required for regularization under Section 12A(1)(ac)(ii). The amount in dispute is not explicitly stated. The procedural history involves the filing of Form 10AB, a notice from the CIT(E) seeking old registration details, the assessee's failure to provide them, and the subsequent rejection by the CIT(E). The assessee then filed an appeal before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

1. Whether the rejection of the assessee's application for regularization of registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, by the Ld. CIT(E) was justified on the grounds of non-furnishing of the old registration certificate under Section 12A/12AA of the Act. Assessee's contention: The Ld. Counsel argued that the rejection was solely due to the non-production of the old registration certificate under Section 12A/12AA. The assessee claimed that this certificate was inadvertently not filed during the verification of Form 10AB but was enclosed with the appeal set. The assessee stated that registration was granted on September 13, 2017, and requested the matter be remanded to the Ld. CIT(E) for verification. Revenue's contention: The Ld. DR relied on the order of the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(i),Section 12A(1)(ac)(ii),Section 12A,Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Gaurab Garodia, CA
For Respondent: Shri M.C. Omi Ningshen, CIT-DR
Hearing: 11.08.2026Pronounced: 06.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, GUWAHATI (Through Virtual hearing at Kolkata) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No. 198/GTY/2026 Assessment Year: 2022-23

Agartala Mission Field, Vs. ITO, Ward 1 Agartala, Aayakar Bhavan Mantri Myzoram Synod House, Bari Road, Agartala, Kunjaban, Agartala - 799001 Tripura - 799001 PAN: AAEAA0969M APPELLANT RESPONDENT

Assessee by : Shri Gaurab Garodia, CA Revenue by : Shri M.C. Omi Ningshen, CIT-DR

Date of hearing : 11.08.2026 Date of Pronouncement : 06.10.2026

O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemptions), Kolkata [hereinafter referred to as “the Ld. CIT(E)] dated 25.03.2026, DIN & Notice No. ITBA/EXM/F/45/2025-26/1087914792(1) for the assessment year 2022-23 for rejecting the application form No. 10AB for regularisation of provisional registration granted u/s 12A(1)(ac)(i) of the Act for regularisation of registration u/s 12A(1)(ac)(ii) of the Act, the assessee

2 ITA No. 198/GTY/2026 Agartala Mission Field was granted registration u/s 12A(1)(ac)(i) of the Act was for AY 2022-23 to AY 2026-27. Accordingly, the assessee filed form No. 10AVB seeking regularisation of registration us/ 12A(1)(ac)(ii) of the Act. Accordingly, notice was issued to the assessee asking whether the assessee was granted registration u/s 12A/12AA of the Act before 01.04.2021 but the assessee could not furnish the same. Accordingly, the Ld. CIT(E) noted that the provision for registration under new regime after 01.04.2021 is applicable only for those the assessee who has certificate u/s 12A/12AA of the Act before granting registration u/s 12A(1)(ac)(i)/12A(1)(ac)(iii) of the Act and he rejected the Form No. 10AB filed for registration u/s 12A(1)(ac)(ii) of the Act.

2.

Aggrieved from the above order, the assessee is in appeal before the ITAT.

3.

The Ld. Counsel stated that the Ld. CIT(E) rejected the application only for want of not producing the copy of old registration granted u/s 12A/12AA of the Act but due to some reason during the process of verification of Form No. 10AB filed it could not be filed and the same is enclosed along with appeal set in page number 8 and the assessee was granted registration on 13.09.2017, requested that the matter may be remanded back to the Ld. CIT(E) for verification.

4.

On the other hand, the Ld. DR relied on the order of Ld.CIT(E).

3 ITA No. 198/GTY/2026 Agartala Mission Field 5. Considering the rival submission and perusing the entire material available on record and order of authorities below. We noted that the assessee was granted registration u/s 12A(1)(ac)(i) of the Act for AY 2022- 23 to 2026-27 in Form No. 10AC on 28.05.2021 in continuation of the provisional registration granted, the assessee filed Form No. 10AB but during the examination as per letter dated 20.11.2025 as per question answer No. (e), the Ld. CIT(E) has asked for e-certified copy of existing or grant of registration u/s 12A/12AA of the Act or section 12AB of the Act the case may be and the case was fixed for hearing on 25.11.2025 but the assessee could not furnish the same. On perusal of the appeal set, we noted that the assessee has been granted exemption u/s 12AA(1)(b)(i) of the Act on 08.09.2017 by the office of Commissioner of Income Tax (Exemption) 10B, Middleton Row, 6th Floor, Kolkata – 700071, Memo No. CIT(E)/10(E)/1302/2016-17 S-0391/154-156 dated13.09.2017. During the course of hearing before us, this certificate was produced which is placed at paper book page No. 08 . Considering the facts of the case, we are remitting this issue back to the file of Ld. CIT(E) for fresh consideration and decision as per law and assessee is directed to furnish the certificate (noted supra) before the Ld. CIT(E) and other requirement if any, by the Ld. CIT(E) as he thinks fit for grant of registration u/s 12A(1)(ac)(ii) of the Act.

4 ITA No. 198/GTY/2026 Agartala Mission Field 6. In the result, appeal of the assessee is partly allowed for statistical purposes.

Order pronounced on 06.10.2026. Sd/- Sd/-

(Duvvuru RL Reddy) (Laxmi Prasad Sahu) Vice President Accountant Member Dated: 06.10.2026 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR)

//TRUE COPY// (MANISH BHOI) DEUPTY REGISTRAR KOLKATA BENCHES, KOLKATA

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