SHRI ARBUDA MATA SEVADI KHETLAJI GAUSHALA SAMITI,PALI vs. CIT(E), JAIPUR, JAIPUR

ITA 649/JODH/2026Status: DisposedITAT Jodhpur10 August 20267 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) must give effect to the earlier appellate direction and could not reject the application without proper consideration. The second application was deemed infructuous pending the outcome of the first.

What were the facts?

The assessee-trust sought regular approval under section 80G(5) after obtaining provisional approval and 12A registration. Its initial application was rejected, and an appeal to the ITAT led to a direction for reconsideration. A subsequent application was also rejected.

What were the issues?

Whether the CIT(E) properly gave effect to the ITAT's earlier direction while reconsidering the 80G(5) application. Whether a subsequent application for 80G(5) approval is maintainable when a prior one is pending reconsideration.

Which sections of the Income-tax Act were involved?

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 (Virtual)
For Respondent: DR (Physical)

PER BENCH: These two appeals have been filed by the assessee against separate orders passed by the Ld. Commissioner of Income Tax (Exemptions), Jaipur [“Ld. CIT(E)”], in relation to the assessee’s claim for approval under section 80G(5) of the Income-tax Act, 1961. Since both the appeals arise from the same chain of proceedings and concern the same substantive claim for approval under section Asst. Year: NA 80G(5), they were heard together and are being disposed of by this consolidated order.

2.

The material facts are that the assessee-trust was constituted vide Trust Deed dated 06.11.2015 with its principal objects,

The order continues below.

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