SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. CIT EXEMPTION, JAIPUR

ITA 51/JODH/2025Status: DisposedITAT Jodhpur12 August 2026AY 2025-20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E)'s rejection was based on an erroneous appreciation of facts and law. The Tribunal found that provisional registrations/approvals were granted and the interpretation of the trust's beneficiaries as a particular caste was not sufficiently examined.

What were the facts?

The assessee-trust's applications for registration under section 12AB and approval under section 80G were rejected by the CIT(E). The reasons cited were the absence of valid provisional registration and the trust's objects allegedly benefiting a particular community.

What were the issues?

Whether the CIT(E) correctly rejected the applications for registration and approval based on the alleged lack of provisional registration and the interpretation of the trust's beneficiaries as a specific caste.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 13(1)(b)

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 (Physical)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee-trust against the impugned order dated 27.11.2024 passed by the Ld. Commissioner of Income Tax (Exemption), whereby the applications filed by the assessee seeking registration under section 12AB and approval under section 80G of the Income-tax Act, 1961 have been rejected. The principal reasons assigned by the Ld. CIT(E) are, firstly, that the assessee did not have a valid provisional registration; and secondly, that Asst. Year: 2025-26 the objects of the trust were allegedly intended for the benefit of a particular community/caste, namely, “Vishwakarma Sutradhar Samaj”.

2.

Before us, the Ld. Counsel submitted that the first premis

The order continues below.

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