SMT NIRMALA DEVI OSTWAL SEVA SANSTHAN,BHILWARA vs. CIT EXEMPTION,JAIPUR, JAIPUR

ITA 1015/JODH/2026Status: DisposedITAT Jodhpur14 August 202641 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal categorized the appeals and provided specific directions for each category. The appeals were restored to the CIT(E) for fresh consideration based on the nature of the deficiencies identified in the original orders.

What were the facts?

Numerous appeals were filed by various charitable trusts challenging orders of the CIT(E) which had rejected their applications for registration or approval under the Income Tax Act. The appeals involved issues related to the genuineness of activities, procedural defects, and incomplete documentation.

What were the issues?

The core issues revolved around the proper adjudication of applications for registration/approval of charitable trusts, particularly concerning the genuineness of their activities and compliance with procedural requirements.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER

S. ITA No. Asst. Year ASSESSEE RESPONDENT PAN No. Assessee by Revenue By No.

1.

ITA 2023-24 DEEP SHIKHA CIT(E), JAIPUR AABTD6252C NONE O.P. MEENA CIT- 419/JODH/2024 VIKAS SAMITI, 2KH- DR (PHYSICALLY) 12-145-MACHLA MAGRA SCHEME, HOUSING BOARD COLONY, RAJASTHAN-313001

2.

ITA 2024-25 MATA SUGANI CIT(E), JAIPUR AAGTM6281P NONE O.P. MEENA CIT- 512/JODH/2024 DEVI EDUCATION DR (PHYSICALLY) AND SAMAJIK WELFARE TRUST, JAAT COLONY, RAISINGHNAGAR

3.

ITA 2024-25 MATA SUGANI CIT(E), JAIPUR AAGTM6281P NONE O.P. MEENA CIT- 513/JODH/2024 DEVI EDUCATION DR (PHYSICALLY) AND SAMAJIK WELFARE TRUST, JAAT COLONY, RAISINGHNAGAR

4.

ITA 2024-25 SHREE RAMSNEHI CIT(E), JAIPUR ABCAS9255K AMIT O.P. MEENA CIT- 700/JODH/2024 SATSANG SAMITI KOTHARI CA DR (PHYSICALLY) SINTHAL ANAND (PHYSICALLY) ASHRAM, ANAND ASHRAM BIKANER, RAJASTHAN-334001

5.

ITA 2024-25 SANATAN CIT(E), JAIPUR AAATS8497H I.L PAREEK O.P. MEENA CIT- 788/JODH/2024 DHARAM ADV. DR (PHYSICALLY) MAHAVIR DAL (PHYSICALLY) MANDIR, OLD SABZI MANDI, SHRI GANGANAGAR, RAJASTHAN-335001

ASHIRWAAD

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