SHRI JEEV DAYA GAU SEWA SAMITI KALLAN KA BAAS,SHRI JEEV DAYA GAU SEWA SAMITI KALLAN KA BAAS vs. CIT EXEMPTION JAIPUR, CIT EXEMPTION JAIPUR

ITA 62/JODH/2026Status: DisposedITAT Jodhpur12 August 2026AY 2025-269 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding sufficient cause. It held that the assessee's objects were charitable, its activities were genuine and supported by documentary evidence, and the financial position showed deficits, negating the claim of improper benefit availing. The registration under the Rajasthan Public Trust Act was also confirmed.

What were the facts?

The assessee's application for registration under section 12AB was rejected by the CIT(E) on grounds of not being registered under the Rajasthan Public Trust Act, allegedly claiming benefits under sections 10, 11, and 12 without registration, and lack of genuineness of activities. The assessee appealed the order, citing a delay in filing due to non-communication of the impugned order.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application based on the grounds raised, and whether the assessee's activities and documentation sufficiently proved its charitable nature and compliance.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 10,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 27.09.2025 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the application filed by the assessee seeking registration under section 12AB of the Income-tax Act, 1961 has been rejected.

The appeal before us is delayed by 47 days.

2.

At the outset, the learned counsel submitted that the delay occurred for the reason that the impugned order passed by the Ld. CIT(E) was not 2 Asst. Year: 2025-26 communicated to the assessee and, consequently, the assessee remained unaware of the passing of the said order. It was only when the assessee subsequently came to know of and was comm

The order continues below.

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