AYUDHI CARE FOUNDATION,JODHPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 1151/JODH/2026Status: DisposedITAT Jodhpur14 August 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee's applications should be examined on their merits, rather than being rejected solely due to previous errors in filing under incorrect clauses. The CIT(E) was directed to re-examine the applications for registration and approval on their substantive eligibility.

What were the facts?

The assessee, Ayudhi Care Foundation, had previously filed applications for registration under section 12AB and approval under section 80G under incorrect clauses. Subsequent applications were rejected by the CIT(E) for various reasons, including claiming exemption under section 11 without it being allowed.

What were the issues?

Whether applications for registration under section 12AB and approval under section 80G should be rejected due to initial filing errors, or examined on their merits. Whether claiming exemption under section 11 that was not allowed by CPC disqualifies the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 11,Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI AMIT SHUKLA, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

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

PER BENCH: These two appeals have been filed by the assessee against the respective orders passed by the learned Commissioner of Income-tax (Exemption), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application for registration under section 12AB of the Income-tax Act, 1961 has been rejected and, consequently, its application seeking approval under section 80G has also not found favour. Since both the appeals arise from the same set of facts and involve interconnected issues, they were heard together and are being disposed of by this consolidated order. Asst. Year: NA

2.

The brief facts are that the assessee, Ayudhi Care Foundation, had earlier obtained registration/approval

The order continues below.

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