VISHVA HINDU PARISHAD JODHAPUR PRANT SANSTHA,JODHPUR vs. CIT(E), JAIPUR, JAIPUR

PDF · subscribers
ITA 469/JODH/2024Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered the subsequent grant of registration under section 12AB as making one appeal infructuous. For the other appeal concerning 80G approval, the Tribunal directed the CIT(E) to grant approval, subject to other conditions.

What were the facts?

The assessee's applications for registration under section 12AA/12AB and approval under section 80G were rejected by the CIT(E). Subsequently, the CIT(E) granted registration under section 12AB for future assessment years.

What were the issues?

Whether the subsequent grant of registration under section 12AB renders the appeal against the earlier rejection infructuous, and whether approval under section 80G should be granted given the new registration.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE

For Appellant: Shri Yogesh Parwal, CA (Virtual)
For Respondent: Ms. Shivani Bansal, CIT-DR (Physical)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE ACCOUNTANT MEMBER

ITA Nos. 468 & 469/Jodh/2024 (Assessment Year – NA) Vishva Hindu Parishad CIT(E) Jaipur, Jodhapur Prant Sanstha, Jaipur Kalani & Co., Chartered Accountants, 5th Floor, Milestone Vs. Building, Gandhinagar Turn, Tonk Road Jaipur-302015 PAN No. AAGAV 3377 C Assessee by Shri Yogesh Parwal, CA (Virtual) Revenue by Ms. Shivani Bansal, CIT-DR (Physical) Date of Hearing 03 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026.

ORDER Per: Shri Saktijit Dey, V.P.:

The captioned appeals have been filed by the assessee challenging the orders passed by learned Commissioner of Income Tax (Exemption) [in short ‘CIT(E)], Jaipur rejecting assessee’s applications seeking registration under section 12AA/12AB of the Income Tax Act, 1961 (in short ‘the Act’) and approval under section 80G of the Act.

2 ITA No. 468 & 469/Jodh/2024 Asst. Year: NA

2.

We have heard the parties and perused the materials on record. At the time of hearing, learned counsel appearing for the assessee submitted that subsequent to order dated 31-3-2024 passed by learned CIT(E) rejecting assessee’s application seeking renewal of registration, there has been further development and vide order dated 21-3-2026, learned CIT(E) Jaipur has granted registration under section 12AB of the Act for the Assessment Years 2027-28 to 2036-37. A copy of the order so passed has been placed on record.

3.

Considering the fact that the competent authority has granted registration to the assessee upto Assessment Year 2036-37, we treat the present appeal, being ITA No. 268/Jodh/2024 as infructuous.

4.

Insofar as ITA No. 469/Jodh/2024, on rejection of application seeking approval under section 80G of the Act. Since learned CIT(E) has granted registration under section 12AB of the Act to the assessee up to the Assessment Year 2036-37, in our view, there should not be any impediment in granting approval under section 80G of the Act to the assessee. Accordingly, we direct learned CIT(E) to grant approval under section 80G of the Act to the assessee, subject to, fulfilment of other conditions prescribed under Section 80G of the Act.

3 ITA No. 468 & 469/Jodh/2024 Asst. Year: NA 5. In the result, ITA No. 468/Jodh/2024 is dismissed and ITA No. 469/Jodh/2024 is allowed.

Order pronounced in open court on 07/08/2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER Dated : 07/08/ 2026. Aks/- True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →