SHREE RAM MANDIR PRANAYAS SHREE SANATAN DHARAM SABHA,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

ITA 949/JPR/2026Status: DisposedITAT Jaipur18 September 20265 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that subsequent applications filed by the assessee were not maintainable as a previous appeal had already been remanded back to the CIT(E) with specific directions. The CIT(E) was expected to comply with the earlier Tribunal order before considering any new applications.

What were the facts?

The assessee, Shree Ram Mandir Pranayas Shree Sanatan Dharam Sabha, filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. This application was rejected by the CIT(E) because the assessee was not already registered under clause (i) or (iii) of the first proviso to Section 12A(1)(ac). The assessee argued that the CIT(E) should have considered the application under the correct clause instead of rejecting it outright.

What were the issues?

The primary issue was the maintainability of a fresh application for registration when a previous appeal concerning the same matter was pending and had been remanded. The Tribunal also considered the proper procedure for handling applications filed under incorrect clauses.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac),Section 12AB

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, Shree Ram Mandir Pranayas Shree Sanatan Dharam Sabha by filing the present appeal, sought to set aside the impugned order dated 21.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the ground that:- “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application dt. 29.09.2025 filed by the assessee u/s 12A(1)(ac)9ii) in Form No. 10AB seeking registration u/s 12AB of IT Act, 1961 on the ground that assessee is not I.T.A No. 949/JPR/2026 Page No 2 Shree Ram Mandir Pranayas Shree Sanatan Dharam Sabha

already registered under clause (i) or (iii) of first prov

The order continues below.

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