RADHA GOVIND DHAM,AJMER vs. CIT EXEMPTION JAIPUR, JAIPUR

ITA 105/JPR/2026Status: DisposedITAT Jaipur22 September 20267 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals, finding that the assessee failed to provide necessary documentation to establish the genuineness of its activities and that the religious nature of its objects was not adequately addressed. The Tribunal also noted that the rejection of the 12AB registration was independently sustainable, rendering the 80G issue moot.

What were the facts?

The assessee trust applied for registration under Section 12AB and approval under Section 80G. The CIT(E) rejected both applications, citing lack of registration under the Rajasthan Public Trust Act, failure to establish genuineness of activities, and the trust's religious nature.

What were the issues?

Whether the assessee's activities were genuine and whether its religious objects disqualified it from 80G approval.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

These two appeals by the Assessee are directed against two separate orders of the learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as “the learned CIT(E)”], both dated 26.11.2025, passed under the Income Tax Act, 1961 (hereinafter referred to as “the Act”). As the appeals pertain to the same assessee and arise from connected orders, they are disposed of by this common order. The particulars are as under:

ITA No. Order Subject matter impugned 108/JPR/2026 Order dated Rejection of the application in Form 26.11.2025 in No. 10AB filed under section Form No. 10AD 12A(1)(ac)(ii) of the Act for registration under section 12AB of the Act 105/JPR/2026 Order dated R

The order continues below.

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