SHREE VEER TEJA JAT VISHRAM GRAHA TRUST,NOKHA vs. CIT (EXEMPTION), JAIPUR

ITA 269/JODH/2016Status: DisposedITAT Jodhpur25 August 202625 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in refusing registration. The Tribunal found that the trust's objects were charitable and for the benefit of the public at large, and that the activities were genuine. The assessment order was also set aside as it was consequential to the registration refusal.

What were the facts?

The assessee, Shri Veer Teja Jat Vishram Graha Trust, applied for registration under section 12AA of the Income-tax Act. The CIT(E) refused registration, citing that the trust's objects were for the benefit of a particular community (Jat community) and not the public at large, and that its activities were not genuine due to predominantly administrative expenditure.

What were the issues?

Whether the trust's objects were for the benefit of a particular community or the public at large, and whether its activities were genuine for the purpose of registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 2(15),Section 13(1)(b),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH JODHPUR

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKARShri Veer Teja Jat BEFORE SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKARShri Veer Teja Jat

For Appellant: Shri Amit Kothari, CA (Physically)
For Respondent: Ms. Nidhi Nair, Addl. CIT-DR, SHRI SAKTIJIT DEY, VICE PRESIDENT &, SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER, Shri Veer Teja Jat
Hearing: 04.08.2026Pronounced: 25.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

These two appeals filed by the same assessee involve interconnected issues and arise from proceedings relatin

The order continues below.

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