SHREE CHARBHUJA SHIKSHAN SANSTHAN,BHILWARA vs. CIT EXEMPTION, JAIPUR, JAIPUR

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ITA 333/JODH/2025Status: DisposedITAT Jodhpur07 August 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found no fault with the CIT(E)'s decision to reject the applications due to the assessee's withdrawal. However, the assessee was granted liberty to file fresh applications.

What were the facts?

The assessee withdrew its applications for registration under Section 12AB and approval under Section 80G due to family medical exigencies. The CIT(E) rejected the applications based on this withdrawal.

What were the issues?

Whether the rejection of applications for registration and approval was justified when the assessee voluntarily withdrew them. The assessee's right to refile applications was also considered.

Which sections of the Income-tax Act were involved?

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: 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. 332 and 333 Jodh/2025 (Assessment Year – 2024-25) Shree Charbhuja Shikshan CIT (Exemption) Sansthan, Plot No. 56, Gali No. Jaipur 7 Harni Mahadev Road, Shastri Nagar, Bhilwara-311001 PAN No. AAYAS7889L Assessee by None Ms. Shivani Bansal, CIT-DR (Physical) Revenue by Date of Hearing 05 / 08 / 2026. Date of Pronouncement 07 /08 / 2026. ORDER PER: SHRI SAKTIJIT DEY, V.P.: The present appeals have been filed by the assessee challenging separate orders passed by Ld. Commissioner of Income Tax (Exemption), Jaipur rejecting assessee’s applications seeking registration under Section 12AB and Approval under Section 80G of the Income Tax Act, 1961.

2.

We have heard the parties and perused the material on record. On a careful reading of the order dated 29.11.2024 passed by ld. CIT(E) Jaipur, it is noticed that the assessee voluntarily withdrew its application seeking registration under Section 12AB of the Act through letter dated 14.11.2024. In view of such

2 ITA No. 332 and 333/Jodh/2025 Asst. Year: 2024-25 letter of the assessee, Ld. CIT(E) rejected assessee’s applications both for registration under Section 12AB as also approval under Section 80G of the Act. Before us Ld. Counsel appearing for the assessee submitted that since the assessee has at the relevant point of time was not in a position to comply with the queries raised by Ld. CIT(E) due to medical exigencies in family, he preferred to withdraw the applications. However, he submitted, the assessee is in need of registration under Section 12AB of the Act.

3.

Considering the fact that the assessee had voluntarily withdrew its application seeking registration under Section 12AB of the Act, we don’t find any fault in the decision of Ld. CIT(E) in rejecting assessee’s application. However, we grant liberty to the assessee to file an application for registration under Section 12AB as also approval under Section 80G of the Act afresh in terms with the relevant statutory provisions.

4.

In case such applications are made by the assessee, Ld. CIT(E) Jaipur may consider them on their own merits without being influenced by the earlier orders passed rejecting the applications of the assessee.

3 ITA No. 332 and 333/Jodh/2025 Asst. Year: 2024-25 5. In the result, appeals are allowed for statistical purposes.

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 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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