SHRI SOMNATH GAU SEVA SAMITI TEETOP,JALORE vs. CIT (EXEMPTION), JAIPUR

ITA 542/JODH/2026Status: HeardITAT Jodhpur10 August 2026AY 2025-267 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E)'s rejection was unsustainable. The subsisting registration and approval could not be disregarded simply because the CIT(E) believed they were granted under an incorrect clause. Furthermore, any procedural error in mentioning the wrong clause in the subsequent application was curable and should not lead to rejection without examining the merits.

What were the facts?

The assessee, Shri Somnath Gau Seva Samiti, was granted registration under Section 12A(1)(ac)(i) and approval under Section 80G in 2022. Subsequently, it applied for regular registration/renewal under Section 12AB and Section 80G(5). The CIT(E) rejected the applications, holding that the initial registration was granted under an incorrect clause as the assessee came into existence after April 1, 2021, and thus could not seek renewal under the relevant clause.

What were the issues?

Whether a subsisting registration can be ignored for renewal purposes due to a perceived error in its initial grant? Can an application for renewal be rejected solely on the ground of mentioning an incorrect statutory clause, especially when the initial registration was granted by the department itself?

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),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: The aforesaid appeals have been filed by the assessee against the separate final orders dated 21.03.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the applications of the assessee seeking regular registration under section 12AB of the Income-tax Act, 1961 and approval under section 80G(5) have been rejected. Since the underlying facts and the reasons for rejection are interconnected, both the appeals were heard together and are being disposed of by this consolidated order. Asst. Year: 2025-26

2.

The material facts giving rise to the present appeals are that the assessee, Shri Somnath Gau Seva Samiti, Teetopa, Surawa, was incorporated/constituted on 07.04.2

The order continues below.

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