INANI CHARITABLE FOUNDATION,BHILWARA vs. CIT (E), JAIPUR

ITA 889/JODH/2025Status: DisposedITAT Jodhpur25 August 202613 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the discrepancies cited by the CIT(E) were insufficient to conclude that the assessee's activities were non-genuine. The Tribunal found that the assessee had provided sufficient documentation and explanations for the alleged discrepancies.

What were the facts?

The assessee, a charitable foundation, applied for regular registration under section 12AB and approval under section 80G. The CIT(E) rejected both applications, citing doubts about the genuineness of the assessee's food and sweater distribution activities.

What were the issues?

Whether the CIT(E) was justified in rejecting the applications for registration and approval based on doubts about the genuineness of the charitable activities.

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: Shri Amit Kothari, CA (Physically)
For Respondent: Ms. Shivani Bansal, CIT-DR (Physically)
Hearing: 06.08.2026Pronounced: 25.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

These two appeals preferred by the assessee arise from two separate orders passed by the learned Commissioner of Income Tax (Exemption), Jaipur [“CIT(E)”], both dated 15.09.2025, concerning the assessee’s application for regular registration under section 12AB and its application for approval under section 80G(5) of the Income-tax Act, 1961 (“the Act”). Since both appeals concern the same assessee, arise from connected proceedings and involve common facts, they were heard together on 06.08.2026 and are being disposed of by this common order.

2.

In ITA No.

The order continues below.

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