SRISIVAKESAVA SRIDATTA KSHTRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

ITA 893/HYD/2025Status: DisposedITAT Hyderabad26 February 2026AY 2025-26Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the applications were filed within the prescribed time limit. The commencement of activities was stated as 28.03.2024, and the application was filed on 22.09.2024, which is within six months. The prior provisional registration period also provided a deadline of 30.09.2024, making the filing timely.

What were the facts?

The assessee society filed applications for regular registration under Section 12AB and Section 80G(5) of the Income-tax Act, 1961, in Form No. 10AB. These applications were rejected by the CIT (Exemptions) for being filed beyond the prescribed limitation period.

What were the issues?

Whether the application for regular registration under Section 12AB and Section 80G(5) was filed within the prescribed time limit.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

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

Before: Shri Manjunatha G. & Shri Ravish Sood

Hearing: 25/02/2026

PER. RAVISH SOOD, J.M: The present appeals have been filed by the assessee society against the respective orders passed by the Commissioner of Income Tax (Exemptions) (hereinafter referred to as "CIT(Exemptions)"), dated 12.03.2025 and 17.03.2025 rejecting its applications filed in "Form No. 10AB" for regular registration under Section 12AB and Section 80G(5) of the Income-tax Act, 1961 (for short, "the Act").

2.

At the threshold, we may herein observe that the captioned appeals were disposed of by the Tribunal vide its consolidated order

The order continues below.

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