NEW SANKALP INDIA FOUNDATION CHARITABLE TRUST,JODHPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 217/JODH/2026Status: DisposedITAT Jodhpur11 August 20269 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection order was flawed as it overlooked the subsisting registration under section 12A and did not properly consider the nature of the provisional approval under section 80G(5) in light of CBDT Circular No. 11 of 2022. The matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee, a charitable trust, had its application for approval under section 80G(5) rejected by the CIT(E). The rejection was based on grounds including lapsed time for application, non-genuine activities, and lack of requisite prior registration under section 12A. The assessee appealed after a delay, which was condoned.

What were the issues?

Whether the CIT(E) erred in rejecting the 80G(5) application without considering the subsisting 12A registration and the implications of a 'provisional' approval for an existing trust under the new regime.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A,Section 12A(1)(ac)(i)

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

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

PER BENCH: This appeal has been filed by the assessee, New Sankalp India Foundation Charitable Trust, against the order dated 17.06.2025 passed by the Ld. Commissioner of Income Tax (Exemptions), Jaipur [“Ld. CIT(E)”], 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.

2.

At the outset, it is noticed that the present appeal has been filed with a delay of 157 days. The assessee has filed an application seeking condonation of 2 Asst. Year: NA delay, duly supported by an affidavit of its Trustee, Shri Gangaram Paliyal. It has been explained that after passing of the impugned order dated 17.06.2025, the assessee, acting upon professional advice a

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(5)

All 2,236 judgments and leading authorities on Section 80G(5) →

Recent GST High Court judgments

Search GST case law →