UMA LAXMI CHARITABLE TRUST,JODHPUR vs. CIT(E), JAIPUR

ITA 213/JODH/2025Status: DisposedITAT Jodhpur20 August 20269 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the earlier orders rejecting the applications for registration and approval were set aside and restored for fresh adjudication, the subsequent rejections of fresh applications became infructuous. Therefore, the appeals arising from these subsequent rejections were dismissed.

What were the facts?

The assessee, a charitable trust, had its applications for registration under Section 12AB and approval under Section 80G rejected. While appeals against these rejections were pending, the assessee filed fresh applications which were also rejected by the CIT(E). The Tribunal noted that the earlier rejections were set aside by a coordinate bench and the applications were restored for fresh adjudication.

What were the issues?

Whether fresh applications for registration and approval are maintainable when prior applications for the same relief have been set aside and restored for fresh adjudication. The impact of prior orders being set aside on subsequent rejections.

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, “DB” BENCH JODHPUR

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri S.V.S. Khatri, C.A. (Physically)
For Respondent: Ms. Shivani Bansal, CIT-DR (Physically)
Hearing: 06.08.2026Pronounced: 20.08.2026

PER: MAKARAND VASANT MAHADEOKAR, AM

These two appeals filed by the assessee are directed against two separate orders dated 28.12.2024 passed by the learned Commissioner of Income Tax (Exemption), Jaipur [“CIT(E)”]. In the first appeal, the learned CIT(E) rejected the assessee’s application dated 27.06.2024 in Form No. 10AB seeking regular registration under section 12AB of the Income-tax Act, 1961 [“the Act”]. In the second appeal, the learned CIT(E) rejected the assessee’s application dated 27.06.2024 in Form No. 10A

The order continues below.

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