12 A & 80 G Permanent Registration/Rejection

Income Tax Act
1

Hello

Our 12 A Permanent application got rejected by IT department saying we are late in applying for a permanent registration,currently it is under ITAT appeal which is scheduled for 3rd week of June,

We applied for 80G permanent application also while applying for 12 A,for which the hearing is just set for first week of June .

My question are
1)With 12 A rejection and under ITAT appeal now what are the chances of 80G getting approved

2)For the submissions of the hearing do we need to mention about the ITAT appeal for 12 A

3)if the 80G also gets rejected should have a separate appeal with ITAT or will be part of the 12 A appeal

We are kind of clueless with the procedures.Any guidance will be highly appreciated.

Thanks

2

Thanks. Answer to your query.

  1. If you do not have a valid 12A registration, 80G is not admissible. 80G follows 12A.
  2. Yes but in that case the hearing would be deferred until the ITAT decision. Anyway, they will ask for 12A registration at the 80G hearing.
  3. 12A needs to be restored first in appeal.

Hope it clarifies

CS Sharad Bhargava

3

Thanks for answering the queries

Should we submit the 12 A ITAT hearing notice while submitting documents for the 80G hearing,so that the IT department knows that our 12 A is under appeal??or is there is a specific format or form to fill to mention about the 12 A ITAT appeal..

Thanks

4

Thanks. It would be better to intimate the 12A ITAT notice while submitting documents for the 80G hearing. The Department would ascertain validity of 12A before granting 80G since 80G follows a valid 12A. It is likely that the 80G matter would be deferred until a decision on 12A appeal gets finalized.

CS Sharad Bhargava

5

Thank you for answering the queries :folded_hands:

6

Hello

Following up with earlier query

@Sharad Sir

The ITAT hearing gave a decision that the CIT has to give the assessee (Us) another chance to hear our case on the delay in 12A renewal, which was rejected. The hearing was on June 26th, 2025, and the Pronouncement was done on June 30th, 2025.

It has been almost 3 months, and we haven’t received any notice from CIT(Exemption) to provide an explanation/condonation of the delay in the renewal till date. This has severely hampered our ability to conduct NGO Activities due to the rejection of 12 A. Is there a way/method to submit a grievance regarding the delay or redressal system to speed up the process?

Any inputs would be welcome. Thanks

7

To expedite matters, please chase at CIT(E) level, that would be the best option to handle this situation. Make a written representation also when you meet CIT(E).

CS Sharad Bhargava

1 Like
8

@Sharad Sir

Thanks for your response.Can we file our previous financial year’s(2024-25) Audit reports without having an active 12 A,which got cancelled on End of March 2025 since there has been no progress with the outcome of the Appeal process

Thanks

9

This is tricky. Form 10B or BB is mandated for 12A entities. Since you do not have 12A right now, the 10B/BB would not apply. You may have to file ITR 5 for 24-25 FY instead of ITR 7 until the appeal gets disposed off.

CS Sharad Bhargava.