SHRI KHANDELWAL VAISHYA SAMAJ TRUST,JAIPUR vs. THE CIT EXEMPTION, , JAIPUR
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Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR
Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMAR
Per Annapurna Gupta, AM:- Both the present appeals have been filed by the assessee against the separate orders passed by the CIT Exemption Jaipur(hereinafter referred to as “Ld. CIT(E)”), both dated 14.03.2026 rejecting
P a g e | 2 ITA Nos.1354 and 1355/JPR/2026 Shri Khandelwal Vaishya Samaj Trust assessee’s application seeking registration under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and approval under Section 80G of the Act respectively.
Approval u/s 80G of the Act has been denied on account of absence of registration u/s 12AB of the Act. Since the issues involved in the ap
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