SHRI GURUKUL CHITTORGARH,CHITTORGARH vs. CIT(E), JAIPUR, JAIPUR

ITA 849/JODH/2026Status: DisposedITAT Jodhpur12 August 20266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that registration under section 12AB is not a mandatory precondition for 80G approval if the assessee's income is otherwise exempt under section 10(23C). The CIT(E) erred by not examining the assessee's claim of exemption under section 10(23C)(iiiad).

What were the facts?

The assessee's application for approval under section 80G(5) was rejected by the CIT(E) solely on the ground that it lacked registration under section 12AB. The assessee contended that its income was exempt under section 10(23C)(iiiad) as an educational institution, making 12AB registration unnecessary.

What were the issues?

Whether absence of registration under section 12AB can be the sole ground for rejecting an application for approval under section 80G when the assessee claims exemption under section 10(23C).

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

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

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 24.03.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the application filed by the assessee in Form No. 10AB 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 its application on 29.09.2025 seeking approval under section 80G(5). During the course of proceedings, a deficiency letter dated 31.01.2026 was issued to the 2 Asst. Year: NA assessee, in response to which a reply was duly furnished. The Ld. CIT(E), however, rejected the application essentially on the

The order continues below.

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