SHRI JOGNIYA MATA SHAKTIPITH PRABANDH AVM VIKAS SANSTHAN,JAIPUR vs. ITO WD-1, CHITTOR, CHITTOR

ITA 1059/JODH/2026Status: DisposedITAT Jodhpur14 August 2026AY 2025-268 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in granting registration under section 12AB when the original application was under section 12AA. Consequently, the registration should be granted under section 12AA, and the taxability for AY 2018-19 should be re-examined based on this.

What were the facts?

The assessee applied for registration under section 12AA. The CIT(E) initially rejected it, but the Tribunal restored the matter for fresh adjudication. The CIT(E) then granted registration under section 12AB, which the assessee contended was incorrect as the original application was under section 12AA.

What were the issues?

Whether the CIT(E) correctly granted registration under section 12AB instead of the originally applied section 12AA. Whether the denial of exemption under sections 11 and 12 for AY 2018-19 was justified without valid registration.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: These two appeals of the assessee, Shri Jogniya Mata Shaktipith Prabandh Avm Vikas Sansthan, though arising from different orders, are intrinsically connected. ITA No. 1059/Jodh/2026 arises from the order dated 27.02.2026 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [“Ld. CIT(E)”] pursuant to the dir

The order continues below.

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