SHRI MOKSHBHUMI AND GO SEVA SAMITI CHARITABLE TRUSTG,SADULPUR CHURU vs. CIT EXEMPTION, JAIPUR

ITA 861/JPR/2026Status: DisposedITAT Jaipur16 September 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the filing of the application under the wrong clause was a curable defect and did not render the application infructuous. The CIT(E) should have provided an opportunity to the assessee to rectify the defect.

What were the facts?

The assessee trust had been granted provisional registration under Section 80G(5)(iv) and was required to apply for final registration under Section 80G(5)(iii). However, the assessee inadvertently filed its application for final approval under the wrong clause, Section 80G(5)(iv) Item B.

What were the issues?

Whether the rejection of an application for approval under Section 80G(5) due to a defect in the filing clause, without providing an opportunity to rectify, is justified.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMARShri Mokshbhumi & Vs. CIT

Hearing: 02.09.2026Pronounced: 16.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the CIT (Exemption), Jaipur (hereinafter referred to as P a g e | 2 Shri Mokshbhumi and Go Seva Samiti Charitable Trust “Ld. CIT(E)”), dated 10.02.2026 denying grant of approval under Section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The order passed by the ld. CIT(E) reveals the reason for denial grant of registration to be that the assessee had filed its application under the wrong clause. The order notes fact that the assessee trust had been granted provisional registration under clau

The order continues below.

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