SHIV KUMAR HISSARIA CHARITABLE TRUST,JODHPUR vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), JAIPUR, JAIPUR

ITA 739/JODH/2025Status: DisposedITAT Jodhpur25 August 2026AY 2024-2516 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and restored the application for fresh adjudication. The assessee was directed to provide complete and verifiable evidence for all its activities, and the CIT(E) was instructed to consider all documents and make independent inquiries.

What were the facts?

The assessee trust applied for regular registration under section 12A(1)(ac)(iii) after being granted provisional registration. The CIT(E) rejected the application and cancelled the provisional registration due to alleged non-furnishing of complete and verifiable documentary evidence regarding its activities.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration and cancelling provisional registration without proper verification of documents and without granting adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Ms. Amrin Pathan, CA (Physically)
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 26.06.2025 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [“CIT(E)”], in Form No. 10AD. By the impugned order, the CIT(E), invoking section 12AB(1)(b)(ii)(B) of the Income-tax Act, 1961 [“the Act”], rejected the assessee’s

2 Shiv Kumar Hissaria Charitable Trust application in Form No. 10AB filed under section 12A(1)(ac)(iii) of the Act and also cancelled the provisional registration earlier granted to the assessee on 27.05.2021 under section 12A(1)(ac)(vi) of the Act.

2.

The order continues below.

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