SHAIVAM ORG TRUST,TRICHY vs. CIT, EXEMPTIONS,, CHENNAI

ITA 3153/CHNY/2025Status: DisposedITAT Chennai27 January 2026Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the incorrect mention of the clause was an inadvertent and curable defect, not an illegality. They found reasonable cause for the delay in the second application due to the rejection of the first.

What were the facts?

The assessee, a trust running a website and mobile application, was granted provisional registration under Section 12A. Their application for final registration was rejected by the CIT(E) on technical grounds, specifically for mentioning an incorrect sub-clause and alleged delay in filing Form-10AB.

What were the issues?

Whether the rejection of the assessee's application for final registration by the CIT(E) on technical grounds was justified, including delay, was justified, was justified, and if the assessee should be granted another opportunity to rectify the defect.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A (1)(ac)(ii),Section 12A (1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

Hearing: 20.01.2026Pronounced: 27.01.2026

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Chennai (in short "CIT(E)") dated 29.09.2025. 2. The assessee is a trust and is engaged in the activity of running a website and mobile application which helps pilgrims to access history, location and sacred poems of ancient Shiva Temple situated across Tamil Nadu. The assessee vide order dated 20.08.2022 was given a provisional registration u/s. 12A of the income

The order continues below.

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