ALAWAMATA VIKAS SAMITI,DUNGLA vs. CIT EXEMPTION, LAL KOTHI, TONK ROAD, JAIPUR

ITA 881/JODH/2026Status: DisposedITAT Jodhpur13 August 2026AY 2026-273 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since a fresh application for registration is pending before the CIT(E) and is under consideration, the grievance raised in the current appeal does not survive. Therefore, the appeal is dismissed as infructuous.

What were the facts?

The assessee's application for registration under section 12AB was rejected by the CIT(E) on the grounds of filing under an incorrect clause. Subsequently, the assessee filed a fresh application for registration under section 12AB, which is currently pending before the CIT(E).

What were the issues?

Whether an appeal against a rejected application for registration under Section 12AB is maintainable when a fresh application is pending before the authority.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

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

PER BENCH: The present appeal has been filed by the assessee against the impugned order dated 17.03.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the assessee’s application seeking registration under section 12AB of the Income-tax Act, 1961 has been rejected.

2.

Before us, it has been submitted that the Ld. CIT(E) had rejected the application essentially on the ground that the assessee had filed the application under an incorrect clause. It has further been brought to our notice that, thereafter, the assessee has filed a fresh application in Form No. 10AB on 03.02.2026 seeking registration under section 12AB. Proceedings on the said

2 Asst. Year: 2026-27 application are presently pending before the Ld. CIT(E), Jaipur. In fa

The order continues below.

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