SETH CHHAGANMAL SURANA CHARITABLE TRUST,UDAIPUR vs. CIT(E), JAIPUR, JAIPUR

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ITA 101/JODH/2025Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the grounds for rejection by the CIT(E) were unsubstantiated, especially since the trust had obtained the necessary registrations and approvals. The provisional approval granted under Section 80G could not be cancelled retrospectively.

What were the facts?

The assessee trust's application for approval under Section 80G was rejected by the CIT(E) on grounds of non-submission of 12A registration, absence of a dissolution clause, and non-genuineness of activities. However, the trust had prior 12A registration and subsequent provisional 80G approval.

What were the issues?

Whether the rejection of 80G approval was justified based on the grounds cited by the CIT(E), considering the assessee possessed valid prior registrations and approvals.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

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), 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 No. 101/Jodh/2025 (Assessment Year – NA) Seth Chhaganmal Surana CIT (Exemption) Charitable Trust Jaipur Kalani & Co. Chartered Accountants, 5th Floor Milestone Building, Gandhinagar Turn, Tonk Road Jaipur-302015 PAN No. AADTS 5515 R Assessee by Shri Yogesh Parwal, CA (Virtual) Ms. Shivani Bansal, CIT-DR (Physical) Revenue by Date of Hearing 04 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026. ORDER PER: SHRI SAKTIJIT DEY, V.P.: The present appeal by the assessee arises out of order dated 22.12.2024 passed by Ld. Commissioner of Income Tax Exemption Jaipur rejecting assessee’s application seeking approval u/s 80G of the Act.

2.

We have heard the parties and perused materials on record. As could be seen from the impugned order of Ld. CIT(E). Assessee’s application was rejected on the following grounds:

2 ITA No. 101/Jodh/2025 Asst. Year: NA  Non-submission of prior registration u/s 12A  Absence of dissolution clause  Non-genuineness of activities

3.

However, materials placed before us demonstrate that the assessee trust was created by virtue of trust deed dated 30.07.1998. After creation of the trust, it was granted registration u/s 12A of the Act from February, 1999. Subsequently, after change in the provision, the assessee was granted provisional registration for five years vide order dated 24.09.2021 valid from assessment year 2022-23 to assessment year 2026-27. Further provisional approval u/s 80G was granted to the assessee from assessment year2023-24 till 2026-27 vide order dated 03.05.2023.

4.

In course of hearing, Ld. Counsel submitted that subsequently, the Competent Authority has granted registration for a further period of ten years. The aforesaid facts clearly reveal that the grounds on which Ld. CIT(E) rejected assessee’s application seeking approval u/s 80G of the Act are wholly unsubstantiated. Further the provisional approval granted u/s 80G of the Act earlier could not have been cancelled with retrospective effect.

3 ITA No. 101/Jodh/2025 Asst. Year: NA 5. In view of the aforesaid, we have no hesitation in holding that the impugned order passed by Ld. CIT(E) is unsustainable.

6.

Accordingly, we set aside the same with the direction to grant approval u/s 80G of the Act to the assessee.

7.

In the result, appeal is allowed.

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

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

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