PAREEK HITKARINI MAHASABHA CHARITABLE TRUST,JODHPUR vs. CIT(EXEMPTION), KAILASH HEIGHTS JAIPUR

PDF · subscribers
ITA 156/JODH/2025Status: DisposedITAT Jodhpur07 August 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(Exemption) and directed reconsideration of the applications. The CIT(E) was instructed to treat the application for registration under Section 12AA as valid and provide the assessee with a reasonable opportunity to be heard. The consequential rejection of the 80G approval was also set aside.

What were the facts?

The assessee, Pareek Hitkarini Mahasabha Charitable Trust, applied for registration under Section 12AA and approval under Section 80G of the Income Tax Act. The applications were rejected by the CIT(Exemption) on technical grounds, specifically mentioning a wrong code.

What were the issues?

Whether the rejection of applications for registration under Section 12AA and approval under Section 80G on technical grounds was justified. Whether the assessee should be given an opportunity to rectify the technical defect.

Which sections of the Income-tax Act were involved?

Section 12AA,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 Rajendra Jain (Advocate) and Smt. Raksha Birla CA, (Physically)
For Respondent: Ms. Shivani Bansal, CIT-DR

Per: Shri Saktijit Dey; V.P. :

Captioned appeal by the assessee arises out of two separate orders of learned Commissioner of Income Tax (Exemption) [in short CIT(E)], Jaipur, rejecting assessee's applications seeking registration under Section 12AA of the Income Tax Act,1961 (in short the ‘Act’) and approval under section 80G of the Act.

2 ITA No. 155 AND 156 /Jodh/2025 (Assessment Year: NA) 2. We have considered rival submissions and perused the materials on record. Assessee’s application seeking registration under section 12AA of the Act was rejected by learned CIT(E) on the technical ground of mentioning of wrong code. At the time of hearing, learned counsel appearing for the assessee submitted that the assessee has also obtained registration under the Rajasthan Public Trust Act, 1959. 3. Considering the aforesaid submission of learned counsel for the assessee, we are inclined to set aside the impugned order of learned CIT(E) with the direction to reconsider assessee's application for registration by treating it as a valid application after providing due and reasonable opportunity of being heard to the assessee. Since the order rejecting assessee's application seeking registration under section 12AA of the Act has been set aside, the order rejecting approval under section 80G of the Act being consequential in nature, is also set aside for de novo consideration. 4. In the result, appeals are allowed for statistical purposes.

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

3 ITA No. 155 AND 156 /Jodh/2025 (Assessment Year: NA) 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 →