SHRI SHYAM JAN KALYANARTH MANUSHRI CHARITABLE TRUST,SIKAR vs. ITO WARD-1, SIKAR, SIKAR

ITA 192/JPR/2026Status: DisposedITAT Jaipur18 September 2026AY 2023-244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the order rejecting the Section 12AB registration was set aside, and subsequently, registration was granted. Therefore, the CIT(A)'s order was not sustainable.

What were the facts?

The assessee trust had provisional registration but its application for regular registration under Section 12AB was rejected. The Assessing Officer denied exemption under Section 11 and disallowed cash expenses. The CIT(A) confirmed these additions.

What were the issues?

Whether the assessee trust is eligible for exemption under Section 11 when its regular registration under Section 12AB was initially rejected but later granted. Whether cash expenses are allowable.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A(1)(ac)(vi),Section 12AB,Section 40A(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Shri Shyam Jan Kalanarth Manushri Charitable Trust by filing the present appeal, sought to set aside the impugned order dated 13.11.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2023-24 on the grounds inter-alia that:- “1. The Ld. CIT(A) has erred and was not just and proper on the facts of the case and in law in not allowing the deduction u/s 11, where the assessee is a provisionally registered trust at the time of assessment proceedings.

I.T.A No. 192/JPR/2026 Page No 2

2.

The Ld. CIT(A) has erred and was not just and prop

The order continues below.

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