SHRI KRISHNA GO SEWA SAMITI, GUDA BACHARAJ,PALI vs. CIT(E), JAIPUR, JAIPUR

ITA 950/JODH/2026Status: DisposedITAT Jodhpur13 August 20268 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the rejection based on a procedural defect (incorrect sub-clause selection) was not sustainable, especially when the assessee was acting under liberty granted by the Tribunal and substantive eligibility was not in question. The subsequent registration under the Rajasthan Public Trusts Act also removed a prior ground for rejection.

What were the facts?

The assessee's applications for regular registration under section 12AB and approval under section 80G were rejected by the CIT(E) due to filing under an incorrect sub-clause and lack of registration under the Rajasthan Public Trusts Act. The assessee had previously been granted provisional registration and approval.

What were the issues?

Whether rejection of registration and approval applications solely on the ground of selecting an incorrect sub-clause in Form 10AB, despite substantive eligibility and prior Tribunal directions, is justified.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI AMIT SHUKLA, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

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

PER BENCH: The aforesaid appeals have been filed by the assessee against the orders passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur [“Ld. CIT(E)”], whereby the applications filed by the assessee in Form No. 10AB seeking regular registration under section 12AB and approval under section 80G(5) of the Income- tax Act, 1961 have been rejected. Since both the appeals arise from the same set of facts and the issue of approval under section 80G is consequential to Asst. Year: NA registration under section 12AB, they were heard together and are being disposed of by this consolidated order.

2.

The relevant facts,

The order continues below.

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