SHRI KRISHNA GAUSHALA SAMITI, AMARPURA,PALI vs. CIT(E), JAIPUR, JAIPUR

ITA 974/JODH/2026Status: DisposedITAT Jodhpur13 August 20266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the expiry of provisional approval was a procedural lapse and should not disqualify an otherwise eligible institution from obtaining 80G approval. The subsequent grant of 12AB registration further supported the assessee's charitable status.

What were the facts?

The assessee, a charitable samiti, had its application for approval under section 80G(5) rejected because its provisional approval had expired before the new application was filed. The assessee had also been granted regular registration under section 12AB.

What were the issues?

Whether the expiry of provisional approval under Section 80G(5) before filing a fresh application for regular approval can lead to rejection, despite the assessee having regular 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 (Virtual)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur [“Ld. CIT(E)”], rejecting the assessee’s application dated 28.09.2025 filed in Form No. 10AB seeking approval under section 80G(5) of the Income-tax Act, 1961. 2. The brief facts are that the assessee-samiti has been constituted for charitable purposes and was earlier granted registration under section 12A vide order dated 31.12.2021, valid from A.Y. 2022-23 to A.Y. 2026-27. It was also 2 Asst. Year: NA granted provisional approval under clause (iv) of the first proviso to section 80G(5) vide order dated 15.01.2022, which was

The order continues below.

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