ADARSH SHIKSHAN SANSTHAN,BARMER vs. CIT(EXEMPTION), JAIPUR

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ITA 62/JODH/2025Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption)'s reasons for rejection were unsubstantiated. Since the assessee had a valid registration under Section 12A and its activities were deemed genuine by the competent authority for that registration, the denial of 80G approval was incorrect.

What were the facts?

The assessee, Adarsh Sikshan Sansthan, applied for approval under Section 80G of the Income Tax Act. The CIT(Exemption) rejected the application citing lack of valid registration under Section 12AB, profitability, and genuineness of activities.

What were the issues?

Whether the CIT(Exemption) can deny 80G approval based on grounds already implicitly accepted by the 12A registration, and if the validity of 12A registration impacts 80G approval.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Rajendra Jain, Advocate and Smt, CA (Physical), 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. 62/Jodh/2025 (Assessment Year – NA) Adarsh Sikshan Sansthan CIT (Exemption) C/o Rajendra Jain Advocate, Jaipur 106, Akshay Deep Complex, 5th B Road, Sardarpura, Jodhpur-342001 PAN No. AACTA 4938 K Assessee by Shri Rajendra Jain, Advocate and Smt. Raksha Birla, CA (Physical) 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.: This is an appeal by the assessee against order dated 27.12.2024 of Ld. Commissioner of Income Tax Exemption, Jaipur rejecting assessee’s application seeking approval u/s 80G of the Income Tax Act, 1961.

2.

We have considered rival submissions and perused materials on record. It is noticed that the assessee trust was created long back on 26.02.1993. The Commissioner of Income Tax, Jodhpur had granted registration u/s 12A of the Act w.e.f. 1st April, 1998. Undisputedly, the registration so granted has been renewed

2 ITA No. 62/Jodh/2025 Asst. Year: NA upto assessment year 2026-27. A copy of the registration certificate in Form No. 10AC is available on record. Whereas, on perusal of the impugned order of Ld. CIT(E), it is evident that he has rejected assessee’s application seeking approval on the following grounds:

 No valid registration u/s 12AB of the Act  Profitability  Genuineness of activities

3.

When assessee’s registration u/s 12A is valid till assessment year 2026-27, we are unable to understand how Ld. CIT(E) can deny approval u/s 80G of the Act stating that there is no valid registration u/s 12AB of the Act. So far as profitability and genuineness of activities alleged by Ld. CIT(E), we must observe that once the Competent Authority had granted registration u/s 12AA of the Act to the assesse, it has to be accepted that the assessee is not only a charitable organisation, but its activities are genuine. Thus, the grounds on which Ld. CIT(E) has rejected assessee’s application seeking approval u/s 80G of the Act are found to be un- substantiated.

4.

Hence, we set aside the impugned order of Ld. CIT(E) with a direction to grant approval u/s 80G of the Act to the assessee.

3 ITA No. 62/Jodh/2025 Asst. Year: NA 5. 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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