GULAMANE ASHRAF WELFARE SOCIETY,JODHPUR vs. CIT (E) , JAIPUR

ITA 992/JODH/2025Status: DisposedITAT Jodhpur31 August 202613 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the nature and status of the advances were not conclusively established and required further verification. The CIT(Exemption) was directed to re-examine the matter.

What were the facts?

The assessee society applied for registration under section 12AB of the Income-tax Act. The CIT(Exemption) rejected the application, citing previous rejection and concerns over the utilization of funds, specifically advances given to trustees.

What were the issues?

Whether the advances given to trustees were for charitable purposes or constituted diversion of funds for personal benefit, and whether this warranted rejection of registration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 11(5),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 16.09.2025 passed by the learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as “the learned CIT(Exemption)”], in Form No. 10AD, rejecting the assessee’s

2 Gulamane Ashraf Welfare Society application for registration under section 12AB of the Income-tax Act, 1961 [hereinafter referred to as “the Act”].

2.

The assessee has raised the following grounds of appeal:

1.

The ld. CIT(Exemption) has erred in not granting registration under section 12AA which is bad in law and bad on facts.

2.

The appellant craves liberty to

The order continues below.

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