SHREE HARLAL JAT CHATRAVAS VIKAS SANSTHAN,JODHPUR vs. CIT EXEMPTION JAIPUR, JAIPUR

ITA 1153/JODH/2026Status: DisposedITAT Jodhpur14 August 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the substantive claim for registration should be examined on merits, as the assessee had attempted to surrender the provisional registration and had now filed under the correct clause. The rejection based on a procedural defect was set aside.

What were the facts?

The assessee had provisional registration under section 12A(1)(ac)(vi) and applied for regular registration under section 12AB using an incorrect clause due to a technical issue with the income-tax portal's surrender facility. The CIT(E) rejected the application on this technical ground.

What were the issues?

Whether an application for registration under section 12AB can be rejected solely on the grounds of being filed under an incorrect clause when the assessee faced technical difficulties in surrendering prior provisional registration and has now filed under the correct clause.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G

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 and the consequential application for approval under section 80G have been rejected. Since both the appeals arise out of 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 had earlier been granted provisional registration under clause (vi) of secti

The order continues below.

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