SHRI RAM GAUSHALA GAU SEVA SAMITI RALIYAWATA,SHRI RAM GAUSHALA GAU SEVA SAMITI RALIYAWATA vs. CIT (EXEMPTIONS), JAIPUR, CIT (EXEMPTIONS), JAIPUR

ITA 77/JODH/2026Status: DisposedITAT Jodhpur12 August 2026AY 2025-268 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) erred in rejecting the applications based on a general apprehension of non-genuineness. The voluminous documentary evidence, including cattle registers with government verification and financial statements, sufficiently proved the genuineness of the activities.

What were the facts?

Two Gaushala trusts applied for registration under section 12AB of the Income-tax Act. The CIT(Exemption) rejected their applications, holding that their activities were not genuine. The assessees appealed this decision.

What were the issues?

Whether the rejection of registration under Section 12AB was justified on the ground of non-genuineness of activities, despite substantial documentary evidence to the contrary.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The above captioned appeals have been filed by the respective assessees against separate impugned orders, both dated 27.09.2025, passed by the Ld.

Asst. Year: 2025-26 Commissioner of Income Tax (Exemption), Jaipur, whereby the applications filed by the assessees seeking registration under section 12AB of the Income-tax Act, 1961 have been rejected. ITA No. 77/Jodh/2026 is in the case of Shri Ram Gaushala Gau Seva Samiti, Raliyawata, whereas ITA No. 78/Jodh/2026 is in the case of Shri Radhe Krishna Gaushala Sewa Samiti, Dholerav Khurd. Since the facts,

The order continues below.

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