SETH HARI KRISHAN LAHOTI CHARITABLE TRUST,SRI GANGANAGAR vs. CIT EXEMPTIONS, JAIPUR

ITA 807/JODH/2026Status: DisposedITAT Jodhpur12 August 2026AY 2026-279 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the rejection of Section 80G approval was consequential to the absence of valid Section 12AB registration. In the four appeals where fresh Section 12AB applications were pending, the Tribunal set aside the impugned orders and restored the Section 80G applications to the CIT(E). The CIT(E) was directed to first decide the pending Section 12AB applications and thereafter consider the Section 80G applications in light of the outcome. In the appeal where Section 12AB registration had been granted, the Tribunal also set aside the impugned order and restored the Section 80G application to the CIT(E). The CIT(E) was directed to reconsider the Section 80G application taking into account the subsisting Section 12AB registration. The Tribunal explicitly stated that it had not expressed any opinion on the satisfaction of other statutory conditions for Section 80G approval, which would be examined by the CIT(E). The ratio is that consequential orders based on a factual premise that is subject to pending adjudication or has subsequently changed, require reconsideration by the original authority.

What were the facts?

The appeals were filed by five charitable trusts (Late Smt. Kamla Devi Mundra Charitable Trust, Tapovan Trust, Seth Hari Krishnan Lahoti Charitable Trust, Seth Ram Roop Aggarwal Dharmarth Trust, and Seth Sugan Chand Chittlangia Charitable Trust) against orders of the Commissioner of Income Tax (Exemption) rejecting their applications for approval under Section 80G. The common reason for rejection was the lack of valid registration under Section 12A/12AB. In four cases, fresh applications for Section 12AB registration were pending before the CIT(E). In one case (Tapovan Trust), Section 12AB registration had subsequently been granted. The assessment year in all cases was 2026-27. The appeals were heard together due to interconnected issues and subsequent developments.

What were the issues?

1. Whether the rejection of approval under Section 80G, based on the absence of valid registration under Section 12A/12AB, requires reconsideration when a fresh application for Section 12AB registration is pending before the CIT(E)? (Question of law and fact, concerning Section 80G and Section 12AB). 2. Whether the rejection of approval under Section 80G requires reconsideration when Section 12AB registration has subsequently been granted? Assessee's contention: In cases where fresh Section 12AB applications are pending, the Section 80G applications should be restored to the CIT(E) to be considered after the Section 12AB applications are decided. In the case where Section 12AB registration has been granted, the Section 80G application should be reconsidered in light of this development. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI AMIT SHUKLA, HON’BLE & SHRI GIRISH AGRAWAL, HON’BLE

Consolidated Appeals (5)

ITA 805/Jodh/2026AY 2026-27
ITA 806/Jodh/2026AY 2026-27
ITA 807/Jodh/2026AY 2026-27
ITA 808/Jodh/2026AY 2026-27
ITA 810/Jodh/2026AY 2026-27
For Appellant: CA (Virtually)
For Respondent: DR (Physically)

PER BENCH: The above captioned appeals have been filed by the respective assessees against separate impugned order

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →