MAA BHAGWATI VIKAS SANSTHAN,KUMAWATPURA,SURAJPOLE,UDAIPUR vs. CIT EXEMPTION, JAIPUR, INCOME TAX DEPARTMENT, JAIPUR

ITA 792/JODH/2026Status: DisposedITAT Jodhpur12 August 2026AY 2025-266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E)'s rejection was based on a factual error as the assessee did have a prior provisional approval under section 80G. The Tribunal set aside the impugned order and directed the CIT(E) to grant approval.

What were the facts?

The assessee applied for approval under section 80G(5) of the Income-tax Act. The CIT(E) rejected the application on the premise that the assessee was not previously approved under section 80G(5). However, the assessee had a subsisting provisional approval under section 80G.

What were the issues?

Whether the rejection of an application for 80G approval is sustainable when the assessee already possesses a provisional approval under the same section.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 21.03.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the application filed by the assessee seeking approval under section 80G(5) of the Income-tax Act, 1961 has been rejected.

From a perusal of the impugned order, it is seen that the assessee had filed an application in Form No. 10AB on 01.09.2025 seeking approval under clause (ii) of the first proviso to section 80G(5). The Ld. CIT(E), while examining the application, proceeded on the premise that the assessee was not already approved under section 80G(5) and, therefore, was not eligible to make an application under the 2 Asst. Year: 2025-26 aforesaid clause. A notice was accordingly

The order continues below.

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