ASHA NIKETAN CHURCH SOCIETY,DORLA VILLAGE WASA POST ANAND NAGAR GADCHIROLI M.S vs. ITO WARD-3, EXEMPTION, , NAGPUR

ITA 602/NAG/2024Status: DisposedITAT Nagpur12 March 2026AY 2024-255 pages
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What did the Tribunal hold?

The Tribunal held that while the CIT(E) was of the view that the assessee had not furnished a point-wise reply and merely provided a list of donations, it was not clarified whether the recipient institutions had similar objectives. The Tribunal found that the assessee deserved one more opportunity to explain its objects and activities for seeking registration under section 12AB. Consequently, the matters were restored back to the file of the CIT(E) to reconsider the applications afresh. The CIT(E) was directed to allow a fair and reasonable opportunity to the assessee before passing an order. The assessee was also advised to be more vigilant in future regarding timely compliance and providing required details. The grounds of appeal were allowed for statistical purposes.

What were the facts?

Four separate appeals were filed by charitable societies/trusts (assessee) against the orders of the Commissioner of Income Tax (Exemption) [CIT(E)] rejecting their applications for registration under section 12AB of the Income Tax Act, 1961. The assessment year for all appeals is 2024-25. The assessees had filed online applications for registration, providing initial evidence and information. Following show-cause notices from the CIT(E), the assessees submitted responses. The CIT(E) rejected the applications, citing non-compliance and failure to furnish required evidence to substantiate the objects, activities, and compliance with other laws. The appeals were heard together, with ITA No. 601/Nag/2024 treated as the lead case.

What were the issues?

1. Whether the assessee's application for registration under section 12AB is eligible for consideration, given the submissions made in response to the show-cause notice. Assessee's contentions: The assessee argued that they are charitable institutions and had furnished all required evidence and information at the time of filing the application and in response to the show-cause notice. They contended that they are eligible for registration under section 12AB and prayed for the appeals to be allowed with a direction to the CIT(E) to grant registration forthwith, or in the alternative, to restore the matters to the CIT(E) for fresh consideration. Revenue's contentions: The revenue argued that the assessee did not respond to the notices issued by the CIT(E) and failed to furnish required evidence. The CIT(E)'s order clearly recorded the assessee's failure to provide a point-wise reply to the show-cause notice. The revenue contended that the assessees were not interested in furnishing evidence and are therefore not eligible for any relief, urging for the dismissal of all appeals.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AA,Section 254(1)

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Heard together (4 matters)

ITA No. 601/NAG/2024
ITA No. 602/NAG/2024
ITA No. 603/NAG/2024
ITA No. 604/NAG/2024

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR" BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & PAN: AAATC 6065 B Appellant / Assessee Respondent / Revenue Asha Niketan Church Society, GTA & CO. LLP., Chartered Accountant, 1st Floor Cathedral Building, Residency Road, Sadar, Nagpur, Maharashtra, 440001.

Vs ITO Ward -3, Exemption, BSNL RTTC Building, Seminary Hills, Nagpur, Maharashtra, 440006. PAN: AABTA3428M Appellant / Assessee Respondent / Revenue Harvest Mission for Christ in India, Vs ITO WARD-1, Exemption, BSNL, RTTC BUILDING,, NAGPUR, Maharashtra, 440006 GTA & CO. LLP., Chartered Accountant, 1st Floor Cathedral Building, Residency Road, Sadar, Nagpur MS 440001, Nagpur, Maharashtra, 440013. PAN : AAATH2760C Appellant / Assessee Respondent / Revenue St Marys Church Society, G

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