DUBEY FOUNDATION,UDAIPUR vs. CIT EXEMPTION, JAIPUR

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ITA 208/JODH/2025Status: DisposedITAT Jodhpur07 August 2026AY 2024-20253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee was already registered as a charitable trust under section 12AA, there should be no impediment to granting approval under section 80G. The impugned order was set aside with a direction to grant approval.

What were the facts?

The assessee's application for approval under section 80G was rejected by the CIT(Exemption) without granting a proper opportunity. The assessee had already been granted registration under section 12AA of the Act.

What were the issues?

Whether the denial of 80G approval was justified without providing a proper opportunity to the assessee, especially when the trust was already registered under section 12AA.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Rakesh Mehta CA, (Physically)
For Respondent: Ms. Shivani Bansal, CIT-DR

PER: SHRI SAKTIJIT DEY; V.P. :

This is an appeal by the assessee against order dated 8-9-2024 rejecting assessee's application seeking approval under section 80G of the Income Tax Act, 1961 (in short ‘the Act’). 2. We have considered rival submissions and perused the materials on record. At the very outset, learned counsel submitted that the assessee was not granted proper opportunity before rejecting the application. He submitted, only four days' time was granted to assessee to make necessary compliance. He

2 ITA No. 208 /Jodh/2025 (Assessment Year: 2024-25) submitted, the assessee is registered under section 12AA of the Act vide order dated 16-01-2026 up to Assessment Year 2031-32. Whereas, he submitted, learned CIT(E) had rejected application on flimsy ground. Thus, he requested for restoring the matter back to him for fresh consideration. 3. Learned CIT(DR) did not express any objection. 4. It is a fact on record that vide order dated 16-1-2026, learned CIT(E), Jaipur has granted registration under section 12AB(1)(b) of the Act to the assessee by treating it as a charitable Trust. Such registration is valid up to Assessment Year 2031-32. That being the case, there cannot not be any doubt regarding the charitable object and genuineness of the Trust. Therefore, in our view, there should not be any impediment in granting approval under section 80G of the Act to the assessee. Accordingly, we set aside the impugned order of learned CIT(E) with a direction to grant approval under section 80G of the Act to the assessee subject to fulfilment of all other conditions of the said provision. 5. In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 07/08/2026. Sd/- Sd/- (Saktijit Dey) (Makarand Vasant Mahadeokar) Accountant Member Vice President

Dated : 07/08/ 2026.

3 ITA No. 208 /Jodh/2025 (Assessment Year: 2024-25) AKS/- 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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