ANTARMAN PARIWAR SOCIETY,DEHRADUN vs. CIT EXEMPTION, LUCKNOW, CIT EXEMPTION, LUCKNOW

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ITA 114/LKW/2025Status: DisposedITAT Lucknow04 December 2025AY 2025-26Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT (Exemptions) failed to provide due consideration and reasonable opportunity to the assessee before rejecting the applications for registration.

What were the facts?

The assessee filed applications for registration under Section 12AB and Section 80G of the Income Tax Act. The CIT (Exemptions) rejected these applications without providing due consideration to the assessee's submissions or affording a reasonable opportunity.

What were the issues?

Whether the CIT (Exemptions) erred in rejecting the applications for registration without affording a proper opportunity of being heard to the assessee?

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A,Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

(Order pronounced in the open court on 04/12/2025)

Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:04/12/2025 *Singh Copy of the order forwarded to :

1. 1. The Appellant 2. The Respondent.

3. Concerned CIT 4. D.R., I.T.A.T., Lucknow

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