SHRI VEER SHIKSHA SAMITI,GWALIOR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, BHOPAL, BHOPAL

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ITA 422/AGR/2025Status: DisposedITAT Agra16 February 2026AY 2022-2023Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the CIT (Exemption) erred by not first deciding on the condonation of delay and by violating principles of natural justice. The tribunal condoned the delay and remitted the matter back to the CIT (Exemption) for a fresh decision on merits after providing an opportunity of hearing to the assessee.

What were the facts?

The assessee, Shri Veer Shiksha Samiti, applied for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, after a delay beyond the six-month limitation period. The CIT (Exemption) rejected the application without explicitly condoning the delay or providing a proper opportunity for hearing on the merits.

What were the issues?

The key legal issues were the condonation of delay in filing the application for registration under Section 12A and the violation of natural justice by the CIT (Exemption) in not providing an opportunity of hearing.

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, AGRA BENCH, AGRA

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

For Appellant: Shri Sanchit Mittal, CA
For Respondent: Shri Sukesh Kumar Jain, PCIT(DR)
Hearing: 16/02/2026Pronounced: 16/02/2026

ORDER

PER SUNIL KUMAR SINGH, JUDICIAL MEMBER

1.

This appeal has been preferred by the assessee against the order dated 30.06.2025 passed by Ld. CIT (Exemption), Bhopal on assessee’s application No. CIT (Exemption), Bhopal/2024-25/12AA/12031, wherein Ld. CIT(E) has rejected assessee’s application for its registration u/s 12A(1)(ac)(iii) r.w.s. 12(AB) of the Income Tax Act, 1961.

2.

The adjournment request of the assessee was rejected. Heard the parties and perused the records.

3.

Briefly stating, assessee filed an application in form 10AB for registration u/s 12A(1)(ac)(iii) of the Act, 1961 on 18.11.2024 after its provisional registration on 23.09.2021 beyond the period of limitation of six months. Ld. CIT(E), observed that the appellant did not submit any reason or hardship for the delay, however,

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