DR SHIVANI BHATT CHARITABLE FOUNDATION,ANAND vs. THE ITO, WARD-EXMP, VADODARA

ITA 1989/AHD/2025Status: DisposedITAT Ahmedabad26 February 2026AY 2022-23Bench: Dr. BRR Kumar (Vice President), Ms. Suchitra Kamble (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the technical mismatch in Form 10AC. It directed the Assessing Officer to accept the assessee's Form 10AC with the correct registration section (12A/12AA) after verification. Subsequently, the AO is to adjudicate the assessee's claim for exemption under Section 11 of the Act.

What were the facts?

Dr. Shivani Bhatt Charitable Foundation, a trust registered under Section 12AA, was denied exemption under Section 11 for AY 2022-23. This denial stemmed from Form 10AC for fresh registration erroneously showing approval under Section 10(23C) instead of 12A/12AA, creating a mismatch in the filed return. A rectification application was rejected by the Assessing Officer, and the CIT(A) dismissed the appeal.

What were the issues?

Whether exemption under Section 11 of the Income Tax Act can be denied solely due to a technical mismatch in the registration section (12AA vs. 10(23C)) as recorded in Form 10AC, when the trust was originally registered under 12AA.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 12A,Section 12AB,Section 10(23C),Section 10A,Section 10AC,Section 154,Section 143(1),Section 234B,Section 234C,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Dr. BRR Kumar & Ms. Suchitra Kamble

For Appellant: Shri Pratik Shah, A.R
For Respondent: Shri Abhijit, Sr. D.R

Per Suchitra Kamble, Judicial Member:

This is an appeal filed against the order dated 25-08-2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2022-23. 2. The grounds of appeal are as under:- “We, Dr. Shivani Bhatt Charitable Foundation (hereinafter referred as "the Appellant") being dissatisfied by the order passed by the Commissioner of Income Tax (Appeals), Addi, CIT/JCIT(A)- 7, Mumbai ["CIT(A)" u/s 250 of the Act dated 25 August 2025 for confirming the action of Assistant Commissioner of Income-tax (CPC, Bengaluru) ["Ld. AO" or "CPC"] of non-granting of exemption under section || of the Act in its order dated 04 March 2025 ("the Order") for AY 2022-23 would like to p

The order continues below.

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