KOTA EDUCATIONAL AND HEALTH CHARITABLE TRUST,KOTA vs. CIT(EXEMPTION), JAIPUR, JAIPUR

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ITA 669/JODH/2024Status: DisposedITAT Jodhpur27 April 2026AY 2025-263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. It noted that since the assessee was already availing blanket exemption under Section 10(23C)(iiiad), the question of registration under Section 12AB did not arise at that stage.

What were the facts?

The assessee trust applied for registration under Section 12AB and approval under Section 80G. However, it later stated that its aggregate annual receipts remained below Rs. 5 crore, making it eligible for automatic exemption under Section 10(23C)(iiiad). The assessee then sought to withdraw its applications and appeals.

What were the issues?

Whether the assessee's appeals challenging the rejection of registration and approval applications should be allowed to be withdrawn, given their eligibility for automatic exemption under another section.

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, JODHPUR BENCH, JODHPUR

Before: DR. MITHA LAL MEENA, HON’BLE & SHRI SUDHIR PAREEK, HON’BLE

For Appellant: Shri Ramkishan Choudhary, CA (Virtual)
For Respondent: Smt. Runi Pal, CIT-DR (Virtual)
Hearing: 09.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA Nos. 669 & 670/Jodh/2024 (Assessment Year – 2025-26) Kota Educational and Health CIT (Exemption) Charitable Trust Jaipur Guru Govind Vihar Poonam Colony, Kota - 324002 PAN No. AADTK 3452 H Assessee by Shri Ramkishan Choudhary, CA (Virtual) Revenue by Smt. Runi Pal, CIT-DR (Virtual) Date of Hearing 09.04.2026. Date of Pronouncement 27.04.2026. ORDER DR. MITHA LAL MEENA, A.M.: These appeals are filed by assessee against the order of the Ld. CIT Exemption, Jaipur [hereinafter referred to as CIT(E)] even dated 26.06.2024 challenging therein rejection of its applications filed for registration u/s 12AB and approval u/s 80G of the Income Tax Act, 1961.

2.

In the present case, the appellant has filed an application dated 08.04.2026 stating therein that the appellant’s aggregate annual receipts have remained below Rs. 5 crore since inception and continue to be so up to F.Y. 2025-26 ()A.Y. 2026-27). Accordingly, the appellant is eligible for exemption u/s 10(23C)(iiiad) of the Act, which is available automatically by operation of

2 ITA Nos. 669 & 670/Jodh/2024 Asst. Year: 2025-26 law to any educational institution whose aggregate annual receipts do not exceed the prescribed limit of Rs. 5 crore. No separate registration u/s 12AB or approval u/s 80G is required for this purpose. The appellant assessee further stated that appellant has taken a considered decision to withdraw these applications unconditionally and voluntarily.

3.

However the appellant assessee vide Para 6 of the application has stated that the appellant expressly reserves its right to file fresh applications for registration u/s 12AB and/or approval u/s 80G under the law once its receipts exceed the threshold limits prescribed u/s 10(23C)(iiiad) and that this withdrawal shall not prejudice such right, nor shall it be treated as acceptance of any adverse findings in the impugned orders. Accordingly, the appellant has most humbly prayed that these appeals may be permitted to be withdrawal in ITA Nos. 669 & 670/Jodh/2024.

4.

The Ld. DR has no objection to the request of the assessee.

5.

Considering the facts that assessee has been availing benefit of blanket exemption u/s 10(23C)(iiiad), the question of registration u/s 12AB does not arise at this stage. Accordingly, we accept the request of the assessee as genuine and allow the appellant assessee to withdraw the appeals in ITA Nos. 669 & 670/Jodh/2024.

3 ITA Nos. 669 & 670/Jodh/2024 Asst. Year: 2025-26 6. Accordingly, the appeals in ITA Nos. 669 & 670/Jodh/2024 are dismissed as withdrawn.

Order pronounced in the open court on 27/04/2026.

Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 27/04/2026. True Copy Nimisha Sr. PS Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

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