ITA 3116/DEL/2026

Parties Involved

Facts Summary

The present appeal is filed by the assessee against the order dated 30.12.2025 passed by the Commissioner of Income Tax (Exemption), Lucknow under section 12A of the Income Tax Act, 1961. The assessee had filed an application for registration under section 12A on 02.06.2025, and provisional registration was granted. However, the Commissioner of Income Tax (Exemption) observed that the application should have been filed under section 12A(1)(ac)(ii) instead of section 12A(1)(ac)(iii), and thus, the registration was denied. The assessee filed an appeal against this order, which was delayed by 25 days. An application for condonation of delay was submitted, stating that the delay was due to an inadvertent filing of the appeal before the Lucknow Bench of the Tribunal, which was later transferred to the Delhi Benches. The delay was condoned by the Tribunal.…

Legal Issues

• 1. Whether the application for registration under section 12A of the Income Tax Act, 1961 can be rejected on technical grounds without considering the nature of the activity carried out by the assessee?

Judgment Outcome

Decided in favour of Assessee.

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