PRIYADARSHINI SOLAR MISSION AND WATER SAVING SANSTHAN,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 1178/JPR/2026Status: DisposedITAT Jaipur18 September 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appellant was not provided with an adequate opportunity of being heard by the CIT(E) and that their right to be heard was violated. Therefore, the impugned orders were set aside to be decided afresh.

What were the facts?

The appellant applied for registration under Section 12A/12AB and approval under Section 80G of the Income Tax Act. The CIT(E) rejected these applications, citing non-registration with the Rajasthan Public Trust Act, non-compliance, and non-genuineness of activities.

What were the issues?

Whether the CIT(E) erred in rejecting the applications for registration and approval without providing an adequate opportunity of being heard to the appellant.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Priyadarshini Solar Mission and Water Saving Sansthan by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 22.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:- I.T.A No. 1178 &1179/JPR/2026 Page No 2 Priyadarshini solar Mission and Water Saving Sansthan

“1. 1. The impugned order u/s 80G (5) (ii) dt. 22.02.2026 by the Ld. CIT(E) is illegal, bad in law, barred by limitation, without juri iction, against the principles of natural justice and void ab-initio

The order continues below.

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