SRI MODH VISA GOWBHUJA SAJNA,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

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ITA 582/HYD/2025Status: DisposedITAT Hyderabad07 July 2025AY 2019-20Bench: us (as uploaded): "1. The Orders of the lower authorities in the case Appellant are contrary to the facts of the case and the Provisions of Law.1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's application for registration under Section 12A was not valid or pending as of the relevant date due to non-compliance with procedural requirements, thus precluding deemed registration.

What were the facts?

The assessee society claimed exemption under Section 11 for AY 2019-20, but the CPC declined it for lack of registration under Section 12A/12AA. The CIT(Appeals) upheld this decision.

What were the issues?

Whether the assessee society was entitled to exemption under Section 11 without valid registration under Section 12A/12AA, and if a deemed registration arose from a pending application.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 12AA,Section 143(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

आदेशकी प्रयतयलयप अग्रेयर्त/ Copy of the order forwarded to:-

1. 1. यनर्ााररती/The Assessee Sri Modh Visa Gowbhuja Sajna; 4-4-334, : Girirajlane, Bank Street, Puthbowli, S.O. Nampally – 500095, Hyderabad. Deputy Commissioner of Income-tax, Exemption 2. राजस्व/ The Revenue : Circle-1(1), Hyderabad.

3. The Principal Commissioner of Income Tax, Hyderabad.

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