M/S SHRI RADHE SHYAM SHRI KRISHAN EDUCATION SAMITI,SHAHJAHANPUR vs. CIT EXEMPTION, LUCKNOW
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 389/LKW/2024[00]Status: DisposedITAT Lucknow26 Sept 2025
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. M/S Shri Radhe Shyam Shri Krishan Vs. Shri. Jeotsnaa Johri, Cit Education Samiti, Vill. Post Kalan, Exemption, Income Tax Jalalabad, Distt. Shahjahanpur- Department, Lucknow, U.P. 242001 (Uttar Pradesh) Pan: Aaras7463D (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 26.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Denying The Registration Of The Assessee Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Exemptions) Lucknow Has Erred In Rejecting The Grant Of Registration U/S 12A Of The Income Tax Act, 1961 To The Assessee With Total Disregard To The Facts & Circumstances Of The Case. 2. The Assessee Reserves Its Right To Add, Amend, Alter Or Delete Any Ground Of Appeal At The Time Of Hearing Of Appeal.” 2. At The Very Outset, It Is Seen That The Appeal Is Delayed By 533 Days’. A Condonation Petition Has Been Filed By The Assessee In Which It Was Submitted That The Notices Were Sent To The Email Id Of The Assessee’S Former Tax Advisor Sh. Prabhjot Singh, Who Had Not Checked His Emails & Did Not Inform The Assessee Regarding The Receipt Of Notices. Furthermore, Even After Informing The Assessee, The Said Practitioner Was Of The View That The Said Order Was Rectifiable & Would Be Recalled. It Was Only After The Assessee Changed Its Tax Advisor That It Was Advised
For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. Neeraj Kumar, CIT DR
Section 12ASection 12A(1)(ac)
section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The grounds of appeal are as under:-
“1. The learned Commissioner of Income Tax (Exemptions) Lucknow has erred in rejecting the grant of registration u/s 12A of the Income Tax Act, 1961 to the assessee with total disregard to the facts and circumstances of the case.
2. The assessee
