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Facts
The assessee, a charitable hospital society, applied for registration under Section 12AB of the Income Tax Act. The CIT(Exemption) dismissed the application due to the inability to furnish relevant documents.
Held
The Tribunal observed that the assessee has been registered under Section 12A since 2003 and found no infirmities in its activities. The Tribunal admitted additional evidence and restored the matter to the CIT(Exemption) for verification.
Key Issues
Whether the CIT(Exemption) was justified in dismissing the application for registration under Section 12AB without considering additional evidence submitted by the assessee society.
Sections Cited
12A, 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM:
The present appeal preferred by the assessee emanates from the order of the Ld. CIT(Exemption), Bhopal, dated 17.12.2025 as per the grounds of appeal on record.
This is a case where the assessee society which is functioning as a charitable hospital in a remote area within the State of Chhattisgarh, had applied for registration u/s.12AB of the Income Tax Act, 1961 (for short ‘the Act’). The Ld. CIT(Exemption) as per Para 3 of his order, had dismissed the application for such registration since the assessee was unable to furnish relevant details/documentary evidences.
That at the time of hearing, the Ld. Counsel for the assessee submitted that the society is registered u/s.12A of the Act way back from 30th September, 2003 as per old regime and they have got registration certificate u/s.12A of the Act on 31.12.2021 in Form 10AC also. The present application had been made by the assessee society for the permanent registration u/s.12AB of the Act. He further submitted that they had submitted rest of the relevant documents to the Department. However, he filed an application under Rule 29 of the ITAT Rules, 1963 for admission of additional evidences before this Bench stating that these
3 Sewa Bhawan Hospital Society Vs. CIT (Exemption), Bhopal additional evidences are crucial for determining the issue of registration by the Ld. CIT(Exemption).
We observe that the assessee society has been registered since 2003 onwards and nothing has been brought on record by the Ld. CIT(Exemption) to demonstrate any legal or factual infirmities in the activities carried out by the society nor there is any doubt cast upon the society regarding genuineness of the activities performed by the society. The only limited issue is to examine the entire documentary evidence in terms with Section 12AB of Act and furnish the registration as per relevant provisions to the assessee society. Accordingly, the additional evidences filed by the assessee are admitted and the matter is restored to the file of the Ld. CIT(Exemption) to verify the same in terms with Section 12AB of the Act and so that once being satisfied regarding the objects of the society and the genuineness of the activities, he shall provide necessary registration u/s.12AB of the Act as per law. The assessee shall also comply with the hearing notices from the office of the Ld. CIT(Exemption).
4 Sewa Bhawan Hospital Society Vs. CIT (Exemption), Bhopal ITA No.41/RPR/2026
As per above terms, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 1st April, 2026.