KISHAN BABA GHO SEWA SAMITI KALETARA,KISHAN BABA GHO SEWA SAMITI KALETARA vs. CIT EXEMPTION JAIPUR, CIT EXEMPTION JAIPUR

ITA 74/JODH/2026Status: DisposedITAT Jodhpur12 August 2026AY 2025-269 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had provided substantial documentary evidence to prove the genuineness of its activities and charitable objects. The objections raised by the CIT(E) were found to be factually incorrect or not sustainable based on the evidence.

What were the facts?

The assessee, a charitable society focused on cow welfare, applied for registration under Section 12AB. The CIT(E) rejected the application, citing alleged availment of exemptions without registration, non-registration under the Rajasthan Public Trust Act, and non-genuineness of activities.

What were the issues?

Whether the rejection of Section 12AB registration was justified based on the grounds of alleged prior exemption availment, lack of public trust registration, and non-genuine activities.

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 in Form No. 10AB seeking registration under section 12AB of the Income-tax Act, 1961 has been rejected. The present appeal has been filed with a delay of 51 days.

2.

At the outset, the learned counsel submitted that the delay had occurred because the impugned order passed by the Ld. CIT(E) was not communicated to the assessee and, therefore, the assessee was not aware of the passing of the 2 Asst. Year: 2025-26 order. It was only upon subsequent communication and knowledge of the impugned order that

The order continues below.

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