MAHA ACADAMY OF PEDIATRIC NEUROLOGY,NAGPUR vs. CIT(EXEMPTION), PUNE

ITA 217/NAG/2025Status: DisposedITAT Nagpur26 March 2026AY 2025-26Bench: SHRI PAWAN SINGH (Judicial Member), SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Maha Academy of Pediatric Neurology, Plot No.7, Block Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. PAN : AAQAM 4626 H vs CIT (Exemptions), Pune Assessee Respondent Assessee by : Shri Pranav Ashtikar, CA Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 24.02.2026 Date of pronouncement : 26.03.2026 PER KHETTRA MOHAN ROY (Accountant Member)8 pages
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What did the Tribunal hold?

The Tribunal held that at the stage of registration, the inquiry is limited to the objects of the trust and prima facie genuineness of activities, which were not doubted. It found the rejection based on insufficiency of evidence and bank transactions unjustified, as these fall under assessment proceedings, and directed the CIT(E) to grant registration.

What were the facts?

The assessee-society applied for registration under Section 12A(1)(ac)(vi) of the Income Tax Act, 1961, which was rejected by the CIT(E). The rejection was based on alleged inadequate details, discrepancies in bank transactions, and non-filing of the return of income, despite the assessee submitting details of a medical conference organized.

What were the issues?

The key legal issue was whether the CIT(E) was justified in rejecting the application for registration under Section 12A based on insufficient evidence and bank transactions, and if the assessee's activities qualified as 'education' under Section 2(15).

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi),Section 12AB(1)(b)(i),Section 2(15)

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Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri Pranav Ashtikar, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 24.02.2026Pronounced: 26.03.2026

PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemptions), Pune (for short, “CIT(E)”), dated 07/03/2025; whereby application for registration u/s. 12(A)(1)(ac)(vi) of the Income Tax Act, 1961 (for short, “Act”) has been rejected.

ITA No. 217/NAG/20245 (Maha Academy of Pediatric Neurology)

2.

Brief facts of the case are that assessee-society has filed an application before the Ld. CIT(E) in Form No. 10AB for registration u/s. 12A(1)(ac) of the Act on 25.09.2024. The Ld. CIT(E) with a view to verify the genuineness of activities of the assessee and compliance to requirements of any other law for the time being i

The order continues below.

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