SHREE JEEJEEWAD AIMATA GOUSHALA SEWA SAMITI,DEOLI PABUJI vs. WARD EXEMP JODHPUR, JODHPUR

ITA 1159/JODH/2026Status: DisposedITAT Jodhpur14 August 2026AY 2027-288 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(E)'s order. The matter was restored to the CIT(E) for a fresh examination, considering the amended provisions of Section 12AB and all submitted documents.

What were the facts?

The assessee's application for renewal of registration under section 12AB was rejected by the CIT(E) primarily due to incomplete documentation, including the non-furnishing of an earlier registration certificate. The assessee also faced a delay in filing the appeal.

What were the issues?

Whether the rejection of the registration application was justified based on procedural deficiencies, and whether the amended provisions of Section 12AB were correctly applied.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(i),Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee, Shree Jeejeewad Aimata Goushala Sewa Samiti, against the impugned order dated 11.03.2026 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application in Form No. 10AB seeking renewal/registration under section 12AB of the Income-tax Act, 1961 has been rejected.

2.

At the outset, the appeal is barred by limitation by 38 days. Before us, the Ld. Counsel submitted that immediately after the impugned order, the assessee

2 Asst. Year: 2027-28 was under a bona fide belief that the deficiency pointed out by the Ld. CIT(E), namely non-furnishing of the earlier registration certificate, was a c

The order continues below.

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