JAN CHETNA GRAMIN VIKAS AEVAM PARYAVARAN SANSTHAN,JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 1501/JPR/2025Status: DisposedITAT Jaipur08 September 2026AY 2025-2610 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(E)'s reasons for denial were not substantiated. The Tribunal held that the evidence provided by the assessee, including photographs, attendance sheets, rent receipts, and donor details, was sufficient to establish the genuineness of its activities.

What were the facts?

The assessee's application for registration under Section 12AB of the Income Tax Act was denied by the CIT(E) due to alleged lack of genuineness in its activities. The CIT(E) cited issues with beneficiary verification, donation receipts, rent agreements, and receipt of CSR funds without prior registration.

What were the issues?

Whether the CIT(E) erred in denying registration under Section 12AB based on insufficient verification of activities, donations, rent payments, and CSR fund receipts.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

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

Hearing: 02.07.2026Pronounced: 08.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the CIT Exemption (hereinafter referred to as “Ld. CIT(E)”), dated 16.09.2025 denying grant of registration under P a g e | 2 Jan Chetna Gramin Vikas Aevam Paryavaran Sansthan Section12ABof the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The grounds raised by the assessee read as under:-

1.

That the worthy CIT(E) ha grossly erred in denying exemption u/s AB of the Income Tax Act, 1961. 2. That the worthy CIT (E) grossly erred in law and on facts in holding that the activities of the assessee Trust were not charitable a

The order continues below.

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