SHRI ADIANTH JAIN SANGH,JALORE vs. CIT (E), JAIPUR

ITA 656/JODH/2026Status: DisposedITAT Jodhpur12 August 202633 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the impugned orders of the CIT(E) were not based on proper consideration of all aspects. It directed the CIT(E) to re-examine the applications based on specific categories of deficiencies, allowing for rectification of procedural defects and further inquiries where necessary.

What were the facts?

The appeals before the ITAT involved various assessees, primarily trusts and societies, seeking registration under Section 12AB of the Income Tax Act. The CIT(E) had rejected these applications for reasons such as lack of genuineness of activities, incomplete documentation, or procedural defects.

What were the issues?

The key issues were whether the denial of registration under Section 12AB by the CIT(E) was justified and the scope of inquiry to be conducted upon remand.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER

S. ITA No. Asst. Year ASSESSEE RESPONDENT PAN No. Assessee by Revenue By No . 1. 2025-26 SRG FOUNDATION, CIT(EXEMPTIO ABCTS0633C PRINKIT JAIN O.P. MEENA- CIT- ITA 321, S.M. LODHA N) JAIPUR CA DR (PHYSICALLY) 610/JODH/2026 COMPLEX, SHASTRI (VIRTUALLY) CIRCLE, UDAIPUR— 313001

2.

ITA N.A. MUNI SHRI KAMAL ITO AAEAM9933B CA RISHABH O.P. MEENA- CIT- VIJAY M SA VIKAS (EXEMPTION), RANGA DR (PHYSICALLY) 613/JODH/2026 EVAM SHIKSHAN JODHPUR (VIRTUALLY) SHODH SANSTHAN BHINMAL, JAGDAMBA COMPLEX, FIRST FLOOR, MAHAVEER CHOCK, JALORE- 343029 3. 2023-24 MAHARANA ITO, WARD AAGAM0274 PRIYANSH O.P. MEENA- CIT- ITA PRATAP KHELGAON EXEMPTION, P LODHA CA DR (PHYSICALLY) 618/JODH/2026 SOCIETY, UDAIPUR (VIRTUALLY) KHELGAON, CHITRAKOOT NAGAR, BHUWANA BUY PASS, UDAIPUR- 313001 4. 2026-27 ANDHERI MATA CIT (E), JAIPUR AAGTA1612G SHRAWAN O.P. MEENA- CIT- ITA MANDIR KUMAR DR (PHYSICALLY) 619/JODH/2026 JIRNODHVAR EVAM GUPTA, VIKAS SAMITI ADVOCATE VIRAT, POST VIRAT (VIRTUALLY) SAGWARA, DUNGARPUR-314401

5.

ITA 2026-27 ANDHERI MATA CIT (E), JAIPUR AAGTA1612

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