SWADES SEWA SANSTHAN,UDAIPUR vs. CIT EXEMPTION,JAIPUR, JAIPUR

ITA 775/JODH/2026Status: DisposedITAT Jodhpur13 August 202641 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the proceedings should not be a wholesale remand but should correspond to the precise deficiency in the impugned order. Opportunities were provided for rectification, production of documents, and further examination where necessary.

What were the facts?

The appeals before the ITAT involved various assessees seeking registration under Section 12AB of the Income Tax Act. The primary issue was the rejection or pending status of these applications by the CIT(E).

What were the issues?

The key issues were the proper procedure for dealing with applications for registration under Section 12AB when there were deficiencies or pending actions, and the scope of inquiries to be conducted upon remand.

Which sections of the Income-tax Act were involved?

Section 12AB

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 NA SHRI CIT(E) JAIPUR ABCTS5985M RAJENDRA O.P. MEENA- CIT- 365/JODH/2025 JALANDHARNATH JAIN, DR (PHYSICALLY) PITH TRUST ADVOCATE SIREMANDIR (PHYSICALLY) JALORE, C/O RAJENDRA JAIN ADVOCATE, 106 COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001

2.

ITA 2022 ITO, BARMER AAEAN2413K RAJENDRA O.P. MEENA- CIT- 614/JODH/2025 SANSTHAN, BEH SINGHAL DR (PHYSICALLY) GRP THANA, (VIRTUALLY) NEHRUNAGAR, BARMER-344001

3.

ITA 2022 ITO, BARMER AAEAN2413K RAJENDRA O.P. MEENA- CIT- 615/JODH/2025 SANSTHAN, BEH SINGHAL DR (PHYSICALLY) GRP THANA, (VIRTUALLY) NEHRUNAGAR, BARMER-344001

4.

ITA 2022-23 MAAN VAKAL ITO, BARMER AACTM4831B RAJENDRA O.P. MEENA- CIT- 625/JODH/2025 MALANI JAN SINGHAL DR (PHYSICALLY) KALYAN AND (VIRTUALLY) SIKSHAN SANSTHAN, SUNDAR NAGAR, CHOHTAN, BARMER-344001

5.

ITA 2022-23 MAAN VAKAL ITO, BARMER AACTM4831B RAJENDRA O.P. MEENA- CIT- 626/JODH/2025 MALANI JAN SINGHAL DR (PHYSICALLY) KALYAN AND (VIRTUALLY) SIKSHAN SANST

The order continues below.

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