SHREE JAIN SHWETAMBAR JINALAY PANCHU,BIKANER vs. ITO WARD 1(1) BIKANER, BIKANER
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Income Tax Appellate Tribunal, “DB” BENCH JODHPUR
PER MAKARAND VASANT MAHADEOKAR, AM:
This appeal by the assessee is directed against the order dated 27.11.2025 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [ hereinafter referred to as “the 2 Shree Jain Shwetambar Jinalay Panchu CIT(E)”] in Form No. 10AD. By the said order, the learned CIT(E) rejected the application filed by the assessee in Form No. 10AB seeking registration under section 12AB of the Income-tax Act, 1961[hereinafter referred to as “the Act”] and also cancelled the provisional registration granted to the assessee on 27.12.2024 under clause (vi) of section 12A(1)(ac) of the Act.
The assessee has raised the
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