BIKANER EDUCATION SOCIETY,BIKANER vs. ITO EXEMPTION, JODHPUR

ITA 880/JODH/2026Status: DisposedITAT Jodhpur14 August 2026AY 2025-2640 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the appeals should be disposed of with specific directions for each category of deficiency. The Tribunal emphasized that the restored proceedings should be limited to the precise deficiency that led to the impugned order, not a wholesale fresh enquiry.

What were the facts?

The appeals were filed by various assessees challenging orders passed by the CIT(E) rejecting their applications for registration under Section 12AB of the Income Tax Act. The assessees were primarily charitable trusts and educational societies seeking registration to claim exemptions.

What were the issues?

The key issues were the grounds for rejection of registration under Section 12AB, including verification of trust deeds, genuineness of activities, and procedural defects, and whether these necessitated a complete remand or a limited enquiry.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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 N A SHREE BHUWAL CIT(E), JAIPUR ABATS8495E RISHABH O.P. MEENA CIT- 497/JODH/2025 MATAJI GAUSHALA RANGA, CA DR (PHYSICALLY) SANSTHA, VILLAGE (VIRTUALLY) BIRAMI, TEHSIL LUNI, DIST. JODHPUR-342027

2.

ITA N A SHREE BHUWAL CIT(E), JAIPUR ABATS8495E RISHABH O.P. MEENA CIT- 498/JODH/2025 MATAJI GAUSHALA RANGA, CA DR (PHYSICALLY) SANSTHA, VILLAGE (VIRTUALLY) BIRAMI, TEHSIL LUNI, DIST. JODHPUR-342027

3.

ITA N.A. SHREE MAHADEV CIT(E), JAIPUR ABYAS4225K NONE O.P.MEENA-CIT- 513/JODH/2025 GOSHALA SAMITI, DR (PHYSICALLY) 182, BERO KA BAS, TANAWADA, KHARA BERA, PUROHITAN, DIST. JODHPUR-342802

4.

ITA N. A. SHREE MAHADEV CIT(E), JAIPUR ABYAS4225K NONE O.P.MEENA-CIT- 514/JODH/2025 GOSHALA SAMITI, DR (PHYSICALLY) 182, BERO KA BAS, TANAWADA, KHARA BERA, PUROHITAN, DIST. JODHPUR-342802

5.

ITA N/A SHRI VISHNU CIT(E) JAIPUR ABCTS6407Q J.K. JASMATIYA O.P.MEENA-CIT- 703/JODH/2025 BHAGWAN CA DR (PHYSICALLY) MANDIR TRUST, (VIRTUALLY) C/O PRAKASH GOPAL VORA, BRAH

The order continues below.

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