ROMAN CATHOLIC DIOCESAN SOCIAL SERVICE SOCIETY AJMER ,AJMER vs. CIT EXEMPTION, JAIPUR

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ITA 972/JPR/2026Status: DisposedITAT Jaipur30 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the rejection order and directed the CIT(E) to reconsider the application for 80G(5) registration. The assessee was granted registration under Section 12AB.

What were the facts?

The assessee society's application for registration under Section 80G(5) was rejected by the CIT(E). The assessee later obtained registration under Section 12AB, which the CIT(DR) could not controvert.

What were the issues?

Whether the denial of 80G(5) registration was justified when the assessee subsequently obtained 12AB registration.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T.R. Sentil Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, JAIPUR (PHYSICAL HEARING) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Sentil Kumar, Judicial Member

ITA No: 972/JPR/2026

Roman Catholic Diocesan CIT (Exemption) Social Service Society Jaipur Ajmer Vs (Respondent) Bishops House Kaiser Gunj, Madar, Ajmer PAN: AAAAR8805K (Appellant) Assessee Represented: Mrs. Anita Ramchandani, CA Revenue Represented: Sh. Shravan Kumar Meena, CIT Date of hearing : 07-07-2026 Date of pronouncement : 30-07-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the assessee as against the rejection order dated 14.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (in short referred to as “CIT(E)”), denying registration u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the sole ground that registration u/s. 12AB was denied to the assessee trust.

I.T.A No, 972/JPR/2026 Page No 2 Roman Catholic Diocesan Social Service Society Ajmer

2.

At the outset, ld. Counsel appearing for the assessee submitted that the assessee society was granted registration 12AB of the Act by ld. Commissioner of Income Tax, Exemption, Jaipur vide order dated 05.05.2026 for the period 2027-28 to 2036-37, a copy of the approval is placed on record. Ld. CIT-DR could not controvert the fact.

3.

Considering the same, the impugned order passed is hereby set aside with a direction to ld. CIT(E), Jaipur to consider the application filed u/s 80G(5) of the Act and grant the same in accordance with the provisions of law by giving proper opportunity of hearing to the assessee society.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30-07-2026

Sd/- Sd/- (ANNAPURNA GUPTA ) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 30/07/2026 *Ganesh Kr., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, 6. Guard file.

I.T.A No, 972/JPR/2026 Page No 3 Roman Catholic Diocesan Social Service Society Ajmer

By order/आदेश से,

सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

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