A V S SHIKSHA EVAM SAMAJOTTHAN SAMITI ,SAGAR vs. COMMISSIONER OF INCOME TAX, EXCEMPTION, BHOPAL

ITA 178/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2024-25Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the period for compliance coincided with the busy season for Chartered Accountants preparing audit reports and tax returns. It was held that there were sufficient reasons for the assessee's non-compliance. The matter was restored to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee filed an application for registration under section 12A (1)(ac)(iii) in Form 10AB. The CIT(Exemption) rejected the application because the assessee failed to provide necessary documents and details despite being given several opportunities. The assessee claimed that their counsel was busy with audit reports and tax return filings during the period the notices were issued.

What were the issues?

Whether the rejection of the registration application under section 12A (1)(ac)(iii) by the CIT(Exemption) due to non-compliance was justified, considering the reasons provided by the assessee for the delay.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Hearing: 19.08.2025Pronounced: 28.08.2025

PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the assessee against the order of the learned CIT(Exemption) passed on 11.11.2024 rejecting the application for registration of the Society under section 12A (1)(ac)(iii) filed in Form 10AB. The grounds of appeal are under:- “1. Order passed by CIT Exemption Bhopal rejecting application for registration u/s 12AA ex parte is bad in law as it was passed in complete breach of principle of natural justice.

2.

The Ld. Commissioner of Income Tax Exemption-Bhopal erred in law and on facts in rejecting application seeking A V S Shiksha Evam Samajotthan Samiti approval/registration u/s 12AA of the Act, without appreciating facts and law of the ca

The order continues below.

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