SHREE MURLIDHAR GAU SEWASHARM SAMITI,NAGOUR vs. CIT EXEMPTION, JAIPUR

ITA 757/JODH/2025Status: DisposedITAT Jodhpur25 August 20269 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals and set aside the orders of the CIT(E). Both applications were restored to the CIT(E) for fresh adjudication after verifying the new registration and other objections.

What were the facts?

The assessee's applications for registration under section 12AB and approval under section 80G were rejected by the CIT(E) primarily due to lack of registration under the Rajasthan Public Trust Act, 1959, and other objections. The assessee appealed after obtaining the required registration.

What were the issues?

Whether the rejection of applications for registration and approval was justified without considering the subsequently obtained Rajasthan Public Trust Act registration, and whether the matters should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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. Apeksha Kalra (Virtually)
For Respondent: Ms. Shivani Bansal, CIT-DR (Physically)
Hearing: 06.08.2026Pronounced: 25.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

These two appeals filed by the assessee arise from two separate orders, both dated 22.03.2024, passed by the learned Commissioner of Income Tax (Exemption), Jaipur [“CIT(E)”], rejecting the applications filed by the assessee for regular registration under section 12AB and regular approval under section 80G of the Income-tax Act, 1961 [“the Act”]. Since both appeals concern the same assessee, arise from a common set of facts, and the approval under section 80G is substantially dependent upon t

The order continues below.

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