MALI SANSTHAN, JODHPUR,JODHPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 993/JODH/2026Status: DisposedITAT Jodhpur14 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee was later granted registration under section 12AB, the earlier objection regarding non-registration under the Rajasthan Public Trust Act could not be a ground for denying 80G approval. The impugned order was set aside.

What were the facts?

The assessee's application for approval under section 80G(5) was rejected because it was not registered under the Rajasthan Public Trust Act, 1959. However, the assessee was subsequently granted registration under section 12AB of the Income-tax Act.

What were the issues?

Whether non-registration under the Rajasthan Public Trust Act is a valid ground to deny approval under section 80G(5) when the assessee has subsequently obtained registration under section 12AB.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

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

PER BENCH: The aforesaid appeal has been preferred by the assessee against the impugned order dated 08.01.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the assessee’s application seeking approval under section 80G(5) of the Income-tax Act, 1961 has been rejected.

2.

The principal reason given by the Ld. CIT(E) for rejecting the application is that the assessee was not registered under the Rajasthan Public Trust Act, 1959

2 Asst. Year: 2026-27 and, therefore, according to him, the assessee was not eligible for approval under section 80G(5).

3.

Before us, the Ld. Counsel submitted that subsequent to the passing of the impugned order, the very same Ld. CIT(E), Jaipur has grant

The order continues below.

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