SHREE MARUDHAR ASHAPURAN PARSHWANATH JAIN SHWETAMBER TIRTH TRUST NUN,SIROHI vs. CIT(EXEMPTIONS) - JAIPUR, JAIPUR

ITA 1074/JODH/2025Status: DisposedITAT Jodhpur31 August 2026AY 2026-2711 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that Section 13(1)(b) cannot be invoked at the stage of granting registration and that the CIT(E) did not comprehensively examine all objects of the trust. The Tribunal also directed the CIT(E) to condone the delay in filing the application and re-examine the matter.

What were the facts?

The assessee, a religious-cum-charitable trust, had its application for registration under Section 12AB rejected by the CIT(E). The rejection was based on the grounds that one of its objects benefited a particular religious community and that the genuineness of its activities and the source of construction expenditure were not established.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application based on an isolated religious object and unverified genuineness of activities. Whether the delay in filing the application for registration should be condoned.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A,Section 13(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

For Appellant: Mr. Himanshu Gandhi, CA (Virtually)
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 25.09.2025 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [hereinafter referred to as "the CIT(E)"]under section 12AB(1)(b)(ii) of the Income-tax Act,

2 Shree Marudhar Ashapuran Parshwanath Jain Shwetamber Tirth Trust Nun 1961[hereinafter referred to as "the Act"], whereby the application filed by the assessee in Form No. 10AB for registration under section 12A(1)(ac)(iii) was rejected and the provisional registration granted in Form No. 10AC on 07.04.2022 was also can

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 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →