SHREE GAUSHALA PANJRA POLE,GHANERAO , DESURI vs. COMMISIONER OF INCOME TAX, JAIPUR

ITA 511/JODH/2025Status: DisposedITAT Jodhpur25 August 2026AY 2025-266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that subsequent events, including obtaining registration under the Rajasthan Public Trust Act and receiving registration under Section 12AB of the Act, rendered the CIT(E)'s objections invalid.

What were the facts?

The assessee's application for regular approval under Section 80G(5) was rejected by the CIT(E) due to a missing dissolution clause in the trust deed, lack of Rajasthan Public Trust Act registration, and unverified activities. The assessee appealed this order.

What were the issues?

Whether the rejection of 80G(5) approval was justified given subsequent rectifications and approvals. Whether the tribunal should consider post-rejection developments.

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, “DB” BENCH JODHPUR

For Appellant: Shri Omprakash Charan, Adv
For Respondent: Ms. Shivani Bansal, CIT-DR (Physically)
Hearing: 05.08.2026Pronounced: 25.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 13.11.2024 passed by the learned Commissioner of Income Tax (Exemption), Jaipur [“CIT(E)”], in Form No. 10AD under section 80G(5) of the Income-tax Act, 1961 [“the Act”]. By the 2 Shree Gaushala Panjra Pole impugned order, the application filed by the assessee in Form No. 10AB on 16.05.2024 seeking regular approval under section 80G(5) of the Act was rejected and the provisional approval dated 06.12.2023 was also cancelled.

2.

Condonation of delay

2.1.

At the outset, it is noticed that the appeal is delayed by 133 days. The assessee has filed a petit

The order continues below.

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