MERA PIND 360 FOUNDATION, JALANDHAR,JALANDHAR vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

ITA 955/ASR/2025Status: HeardITAT Amritsar17 February 2026AY 2025-2026Bench: SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal, noting that the CIT(E)'s order was ex-parte and the merits of the case, including additional evidence, were not properly considered. The tribunal remanded the case back to the CIT(E) for a de-novo order after providing adequate opportunity to the assessee.

What were the facts?

Mera Pind 360 Foundation, a Section 8 Company, applied for registration under Section 12A(1)(ac)(vi) of the Income Tax Act, 1961, which was rejected by the CIT (Exemptions). The assessee filed an appeal with the ITAT, which was delayed by 97 days due to erroneous legal advice and the director's residence abroad.

What were the issues?

The key legal issues were the rejection of the application for registration under Section 12A and the condonation of a 97-day delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

Hearing: 16.02.2026Pronounced: 17.02.2026

Per Krinwant Sahay, A.M.:

Appeal in this case has been filed against the order dated

12.06.

2025 passed by the ld. CIT (Exemptions), Chandigarh rejecting

the application for registration u/s 12A(1)(ac)(vi) of the I.T. Act, 1961. 2. Grounds of appeal taken by the assessee are as under:

2 Assessment Year: N.A.

“1. That the Ld. CIT(Ex.) has erred in rejecting the application under section 12A(1)(ac)(vi) of the Income Tax Act, 1961. 2. That the Ld. CIT(Ex.) has failed to appreciate that the complete details have been filed in response to the questionnaire dated 27.02.2025 by way of letter

dated 25.03.2025 and all such det

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(vi)

All 429 judgments and leading authorities on Section 12A(1)(ac)(vi) →

Recent GST High Court judgments

Search GST case law →