VARDHMAN STHANAKVASI JAIN SHRAVAK SANGH,BHILWARA vs. CIT EXEMPTION, JAIPUR, JAIPUR

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ITA 782/JPR/2026Status: DisposedITAT Jaipur14 August 2026AY 2026-272 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal. The CIT(E) was directed to verify the application filed in Form 10AB for registration under Section 12A(1)(ac)(ii) and dispose of it as per law.

What were the facts?

The assessee filed an appeal against the CIT(E)'s order denying registration under Section 12AB. The denial was based on the assessee filing for final registration under Section 12A(1)(ac)(iii) while already registered under Section 12A(1)(ac)(i).

What were the issues?

The primary issue was the incorrect section invoked for registration and the subsequent denial by the CIT(E). The Tribunal also addressed the pending application for registration under a different sub-clause.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii),Section 12A(1)(ac)(i),Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, JAIPUR (PHYSICAL HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Prakash, Accountant Member

ITA No: 782/JPR/2026

Vardhman Sthanakvasi CIT Exemption, Jain Shravak Sangh, Jaipur Shanti Bhawan Opposite Vs Post Office, Bhilwara PAN: AAATV1140N (Appellant) (Respondent)

Assessee Represented: None Revenue Represented: Sh. Shravan Kumar Meena, CIT Date of hearing : 13-08-2026 Date of pronouncement : 14-08-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the assessee as against the order dated 30.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur denying registration u/s. 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the ground and that the assessee filed final registration invoking of section 12A(1)(ac)(iii) of the Act whereas the assessee already registered u/s 12A(1)(ac)(i) of the Act for the Assessment Year 2022-23 to 2026-27.

I.T.A No. 782/JPR/2026 Page No 2 Vardhman Sthanakvasi Jain Shravak Sangh

2.

None appeared on behalf of the assessee, the assessee claimed that it has filed Form 10AB with correct provisions of law and with correct provisions u/s 12A(1)(ac)(ii) of the Act which was pending before ld. CIT(E). However without considering the same, this impugned order has passed by ld. CIT(E). Therefore, the present appeal filed by the assessee is hereby dismissed and ld. CIT(E) is directed to verify the application filed in Form 10AB for registration u/s 12A(1)(ac)(ii) of the Act on 15.01.2026 and dispose of the same as per the provisions of law.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 14-08-2026 Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 14/08/2026 *Ganesh Kr., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

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