AAYCHUKI DEVI GANGARAM RATHI CHARITABLE TRUST,NAGAUR vs. ITO, W-1, NAGOUR

ITA 911/JODH/2025Status: DisposedITAT Jodhpur25 August 2026AY 2025-268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and restored both applications to the CIT(E)'s file for fresh consideration. The assessee was directed to furnish complete documentation and explanations.

What were the facts?

The assessee trust applied for registration under section 12AB and approval under section 80G. The CIT(E) rejected both applications citing deficiencies in documentation regarding donations, utilization, beneficiaries, and trust activities.

What were the issues?

Whether the rejection of applications for registration under section 12AB and approval under section 80G was justified based on incomplete documentation, and if the matter 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 by the assessee are directed against two separate orders dated 26.09.2025 passed by the learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as “the CIT(E)”]. In ITA No. 911/Jodh/2025, the assessee has challenged the rejection of its application in Form No. 10AB seeking registration under section 12AB of the Income- tax Act, 1961 (“the Act”). In ITA No. 912/Jodh/2025, the assessee has challenged the rejection of its application in Form No. 10AB seeking approval under section 80G of the Act. Since both the appeals pertain to the same

The order continues below.

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