JITO PALI CHAPTER FOUNDATION ,PALI vs. CIT EXEMPTION , JAIPUR

ITA 1032/JODH/2025Status: DisposedITAT Jodhpur31 August 202613 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had not properly examined the distinction between membership and beneficiaries and that there were unresolved factual issues regarding the genuineness of activities and application of funds. Therefore, the matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee, JITO Pali Chapter Foundation, applied for regular registration under section 12A(1)(ac)(iii) of the Income-tax Act. The CIT(E) rejected the application and cancelled provisional registration, citing issues with membership restrictions, genuineness of activities, and alleged benefit to specified persons.

What were the issues?

Whether the assessee's objects and activities are genuinely charitable and whether its funds were applied for the benefit of a particular community or specified persons, and the proper distinction between membership and beneficiaries.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 13(1)(b),Section 13(1)(c),Section 13(3),Section 12AB(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

For Appellant: Shri Amit Kothari, CA (Physically)
For Respondent: Ms. Shivani Bansal, CIT-DR (Physically)
Hearing: 06.08.2026Pronounced: 31.08.2026

PER: MAKARAND VASANT MAHADEOKAR, AM

This appeal by the assessee is directed against the order dated 27.09.2025 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [hereinafter referred to as “CIT(E)”], in Form No. 10AD, whereby the assessee’s application in Form No. 10AB seeking regular registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961 [hereinafter referred to 2 Jito Pali Chapter Foundation as “the Act”]was rejected and its provisional registration was also cancelled.

2.

The assessee has raised the following grounds of appeal, which are reproduced verbatim:

1.

The ld. CIT(E) has erred in not granting registration u

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(iii)

All 1,616 judgments and leading authorities on Section 12A(1)(ac)(iii) →

Recent GST High Court judgments

Search GST case law →