MBM 1972 WELFARE TRUST,JODHPUR vs. CIT EXEMPTION, JAIPUR

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ITA 586/JODH/2025Status: DisposedITAT Jodhpur07 August 2026AY 2025-263 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal dismissed the appeal related to the rejected registration as withdrawn due to the subsequent grant of registration. For the 80G approval, the tribunal directed the CIT(E) to grant approval, considering the assessee's accepted charitable status and registration.

What were the facts?

The assessee's applications for registration under Section 12AA/12AB and approval under Section 80G were initially rejected. Subsequently, the assessee was granted registration under Section 12AB for multiple assessment years.

What were the issues?

Whether the assessee is eligible for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961, after initial rejection and subsequent grant of 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 Suresh Gang, CA (Physically), 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. 586 and 590/Jodh/2025 (Assessment Year – 2025-26) MBM 1972 Welfare Trust CIT (Exemption) G-245, Shastri Nagar Jodhpur- Jaipur 342003 PAN No. AAJTM5584E Assessee by Shri Suresh Gang, CA (Physically) 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 by the assessee arise out of separate orders passed by Ld. Commissioner of Income Tax (Exemption), Jaipur rejecting assessee’s applications seeking registration under Section 12AA/12AB and Approval under Section 80G of the Income Tax Act, 1961.

2.

We have heard the parties and perused the material on record. At the time of hearing, Ld. Counsel appearing for the assessee submitted that post rejection of assessee’s applications, Ld. Commissioner of Income Tax (Exemption), Jaipur has passed an order on 25.09.2025 granting registration to the assessee under Section 12AB (1)(b) of the Act for assessment years 2025-26 to 2029-30. He

2 ITA No. 586 and 590/Jodh/2025 Asst. Year: 2025-26 submitted that in view of the fresh registration granted, ITA No. 586/Jodh/2025 has become infructuous and hence he sought to withdraw the appeal. In so far as ITA No. 590/Jodh/2025, Ld. Counsel submitted that since assessee has been granted registration under Section 12AB of the Act, it should be granted approval under Section 80G of the Act. Keeping in view the submissions of the Ld. Counsel for the assessee, we dismiss ITA No. 586/JOdh/2025 as withdrawn. So far as appeal relating to rejection of approval under Section 80G of the Act, since the assessee has been accepted as a charitable trust and granted registration under Section 12AB of the Act upto assessment year 2029-30, the assessee deserves to be granted approval under Section 80G of the Act as well. Therefore, we direct Ld. CIT (E) to grant approval under Section 80G of the Act for assessment year 2025- 26 and onwards.

3.

In the result, ITA No. 586/Jodh/2025 is dismissed and ITA NO. 590/Jodh/2025 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

3 ITA No. 586 and 590/Jodh/2025 Asst. Year: 2025-26 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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