SAWARIYA GIRDHARI VRIDHJAN ASHRAM FOUNDATION,JODHPUR vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, JAIPUR

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ITA 53/JPR/2026Status: DisposedITAT Jaipur11 August 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable before the Jaipur Bench due to incorrect territorial jurisdiction. The appeals were dismissed with liberty to refile before the Jodhpur Bench.

What were the facts?

The assessee filed appeals before the Jaipur ITAT Bench challenging orders denying registration under sections 12AB and 80G(5). However, the assessee's territorial jurisdiction lies with the Jodhpur Bench.

What were the issues?

The primary issue was the correct territorial jurisdiction for filing appeals before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These two appeals are filed by the assessee as against separate orders both dated 11.11.2025 passed by the Commissioner of Income Tax (Exemption), Jaipur (in short referred to as ‘CIT(E)’), denying registration u/s 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the outset, Ld. Counsel appearing for the assessee through virtual hearing submitted and also vide letter dated 14.05.2026 that the appeals against the impugned orders were filed before Jaipur

I.T.A Nos. 52 & 53/JPR/2026 Page No 2 Sawariya Girdhari Vridhjan Ashram Foundation

Bench, whereas territorial juri iction of the assessee lies at Jodhpur with ACIT, Circle-03, Jodhpur. Therefore, the assessee ought to have filed the above appeals before Jodhpur Bench only. However, inadvertently the assessee filed the appeals before Jaipur Bench and requested to transfer the appeals to Jodhpur Bench.

3.

We have considered the above submission of the assessee Territorial juri iction notification and Standing Order No. 01 of 2021 issued by the Hon’ble President, ITAT wherein the appeals arising from the order passed by ld. CIT(E), Jaipur are cognizable exclusively by the Jodhpur Bench of the Tribunal. Following the above Standing Order No. 01 of 2021 issued by Hon’ble President, ITAT. The above appeals filed by the assessee before Jaipur Bench are not maintainable and therefore, the same are hereby dismissed, With liberty to the assessee to file appropriate appeals before Jodhpur Bench in the manner known to law.

4.

In the result, the appeals filed by the assessee are hereby dismissed.

Order pronounced in the open court on 11-08-2026 (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 11/08/2026 *Ganesh Kr., Sr. PS

I.T.A Nos. 52 & 53/JPR/2026 Page No 3 Sawariya Girdhari Vridhjan Ashram Foundation

आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

1.

Assessee

2.

Revenue

3.

Concerned CIT

4.

CIT (A)

5.

DR, ITAT

6.

Guard file. By order/आदेश से,

सहायक पंजीकार आयकर अपील"य अ"धकरण, t;iqj

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