SHRI GOVERDHAN VIDHYA VIHAR,DUNGARPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 505/JODH/2026Status: HeardITAT Jodhpur10 August 2026AY 2025-265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the subsequent grant of registration under section 12AB and the amendment of the trust deed necessitate a fresh examination of the 80G application. The matter was restored to the CIT(E) for reconsideration.

What were the facts?

The assessee's application for approval under section 80G was rejected by the CIT(E) due to lack of a dissolution clause, unproven genuineness of activities, and benefit to another entity. Subsequently, the assessee obtained registration under section 12AB and amended its trust deed to include a dissolution clause.

What were the issues?

Whether the rejection of 80G approval was justified in light of subsequent registration under 12AB and amendment of the trust deed. Whether the genuineness of activities and benefit to another entity require fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Shri Goverdhan Vidhya Vihar CIT Exemption Village Khadakda Sagwada, Jaipur Dungarpur-314027 PAN No. AACTS 6263 P Assessee by Shrawan Kumar Gupta, Advocate (Virutal) Revenue by O.P. Meena, CIT-DR (Physical) Date of Hearing 10 / 08 / 2026. Date of Pronouncement 10 / 08 / 2026

PER BENCH: The present appeal has been preferred by the assessee against the order dated 31.01.2026 passed by the learned Commissioner of Income Tax (Exemption), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application seeking approval under section 80G of the Income-tax Act, 1961 has been rejected.

2.

Before us, the learned counsel for the assessee submitted that the assessee had simultaneously pursued registration under section 12AB as well as approval under section 80G of the Act. Insofar as registration under section 12AB is concerned, the Ld. CIT(E), after examining the objects of the assessee-trust, the 2 Asst. Year: 2017-18 documents and details furnished and the nature of its activities, has already granted registration under section 12AB vide

The order continues below.

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