LOKMITRA SHIKSHAN SANSTHA,PUNE vs. ITO EXEMPTION WARD 1(1) PUNE, PUNE

PDF · subscribers
ITA 2949/PUN/2025Status: DisposedITAT Pune21 January 2026AY 2023-24Bench: Dr. MANISH BORAD (Accountant Member)3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal restored the issues raised in the present appeal to the Jurisdictional Assessing Officer (JAO) for a de novo assessment. This de novo assessment is to be conducted after the Ld. CIT(E) decides on the assessee's application for regular registration under Section 12A of the Act, with the assessee responsible for providing this information to the JAO.

What were the facts?

The assessee, a charitable organization, was denied exemption under Section 11 of the Income Tax Act by the Assessing Officer for AY 2023-24, due to lacking regular registration under Section 12A/12AB, leading to an addition of Rs. 49,93,861/-. This denial was upheld by the Ld. CIT(A). An earlier Tribunal order had already restored the issue of 12A registration to the Ld. CIT(E) for fresh adjudication, which is still pending.

What were the issues?

Whether the denial of exemption under Section 11 due to lack of 12A/12AB registration is sustainable when the registration issue is pending before the CIT(E), and the appropriate procedure for assessing income in such circumstances.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 12A,Section 12AB,Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: Dr. MANISH BORAD

For Respondent: Shri Vishwajit Shinde
Hearing: 21.01.2026

Assessee by : None Revenue by : Shri Vishwajit Shinde, JCIT Date of hearing : 21.01.2026 Date of : 29.01.2026 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 19.09.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2023-24 which is arising out of order passed u/s 143(3) of the Act dated 29.01.2025.

2.

When the case called for none appeared on behalf of the assessee. I however considering the grounds of appeal and the prayer of assessee for restoring back the issues to the file of Ld. CIT(A) deem it appropriate to adjudicate the appeal.

3. Ld. Departmental Representative (DR) supported the order of Ld. CIT(A).

I have heard rival contentions and perused the record placed before me. The assessee is a charitable organization and filed for regular registration for assessment year 2023-24. Ld. Assessing Officer (AO) on observing that assessee is not having regular registration u/s 12A r.w.s. 12AB of the Act denied the claim of exemption u/s 11 of the Act and treated the assessee as an Association of Persons and made addition of Rs. 49,93,861/- In the appeal before first appellant authority the assessee failed to succeed.

5.

I observe that against the rejection of application u/s 12A of the Act assessee has approached this Tribunal and vide dated 13.09.2024, this Tribunal has restored the issue of exemption of regular registration u/s 12A of the Act to the file of Ld. CIT(E) for afresh adjudication and the same is still pending. Considering the same and also considering the grounds of appeal raised by the assessee, I deem it appropriate to restore the issue raised in the instant appeal to the file of Ld. Jurisdictional Assessing Officer (JAO) who shall carry out denovo assessment after the passing of order of the Ld. CIT(E) deciding the assesse’s application for regular registration u/s 12A of the Act and the necessary information of passing of such order shall be provided by the assessee to Ld. JAO who shall thereafter decide in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the appellant are allowed for statistical purposes.

6.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 29th day of January, 2026.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →