SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

ITA 578/AGR/2025Status: DisposedITAT Agra20 February 2026AY 2025-26Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)15 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the applications, citing principles of natural justice and previous judicial precedents. The matter was remitted back to the CIT(E) for a decision on merits after providing an opportunity of hearing to the assessee.

What were the facts?

The assessee applied for registration under sections 12A(1)(ac)(iii) and 80G(5)(iv)(B) of the Income Tax Act. The CIT(E) rejected the applications as they were filed beyond the prescribed time limit, and the assessee did not respond satisfactorily to notices.

What were the issues?

Whether the delay in filing applications for registration under Section 12A and 80G can be condoned, and whether the CIT(E) erred in rejecting the applications without affording a proper hearing.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

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Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH

For Respondent: Shri Sukesh Kumar Jain, PCIT, DR
Hearing: 18/02/2026Pronounced: 18/02/2026

PER SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred by the assessee against by the common order dated 24.09.2025 passed by Ld. CIT (Exemption), Bhopal on assessee’s application No. CIT (Exemption), Bhopal/2025-26/12AA/10302, and application No. CIT (Exemption), Bhopal/2025-26/12AA/10304 respectively, wherein Ld. CIT(E) has dismissed assessee’s application for registration u/s 12A(1)(ac)(iii) and section 80G(5)(iv)(B) of the Income Tax Act, 1961, herein after referred to as ‘the Act’,

2.

Briefly stating, assessee is engaged in running coaching centre i.e. Hitech computer education institute.

The order continues below.

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