BIKANER PUSHKARNA SAMAJ KALYAN TRUST,BIKANER vs. CIT EXEMPTION, JAIPUR

ITA 683/JODH/2024Status: DisposedITAT Jodhpur14 August 2026AY 2024-20254 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the subsequent registration under section 12AB, based on the amended trust deed, warranted a fresh examination of the 80G(5) application. The CIT(E) was directed to reconsider the application in light of the amended deed and the 12AB registration.

What were the facts?

The assessee trust's application for approval under section 80G(5) was rejected by the CIT(E) because its objects were seen as benefiting a particular community. Subsequently, the trust amended its deed and was granted registration under section 12AB(1)(b) based on these amended objects.

What were the issues?

Whether the rejection of 80G(5) approval based on community-specific benefits is sustainable when the trust has amended its deed and obtained subsequent registration under section 12AB.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 13(1)(b),Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 27.12.2023 passed by the Ld. Commissioner of Income Tax (Exemption), rejecting the assessee’s application seeking approval under section 80G(5) of the Income-tax Act, 1961. 2. The assessee, Bikaner Pushkarna Samaj Kalyan Trust, had sought approval under section 80G(5), which was declined by the Ld. CIT(E), inter alia, on the ground that the objects and activities of the Trust were confined to the benefit of a particular community, namely, Pushkarna Samaj. The Ld. CIT(E) further

2 Asst. Year: 2024-25 observed that the preamble of the original trust deed continued to restrict the beneficiaries to the said community and that the subsequent supplementary deed did no

The order continues below.

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