Janjagruti Shishan Sanstha Deqalgaon Vs CIT (Exemption) (ITAT Nagpur)
The Income Tax Appellate Tribunal (ITAT), Nagpur, considered appeals against the orders of the Commissioner of Income Tax (Exemption) dated 11.07.2025 rejecting applications for regular approval under Sections 12A(1)(ac)(ii) and 80G(5) of the Income-tax Act. The Tribunal first condoned an eight-day delay in filing one of the appeals, noting that the delay was not substantial.
The Tribunal found that the applications had been rejected because the assessee had incorrectly mentioned the relevant statutory provision while seeking registration under Sections 12A(1)(ac) and 80G. It held that quasi-judicial authorities are expected to decide matters on merits and that merely referring to an incorrect provision in an application cannot be a valid ground for rejection.
According to the Tribunal, provisions governing applications for provisional or permanent registration under Sections 12AB and 80G are procedural in nature. Unless the statute expressly prohibits rectification or condonation, mistakes, delays, or other technical irregularities arising in the ordinary course should be treated as technical non-compliance. The Tribunal observed that prescribed authorities should exercise discretion by allowing applicants to correct such defects or explain delays. It relied on decisions of the Mumbai Benches in Rashtra Tej Manch, Mohanji Bharat Welfare Foundation, and Anybody Can Help Foundation.
