GIVING HEART FOUNDATION,KOTA vs. DCIT/ACIT, CIRCLE-2, KOTA
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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 separate orders passed by the CIT(Exemption) Jaipur (hereinafter referred to as “Ld. CIT(E)”), both dated 02.12.2024, rejecting assessee’s application seeking registration under Section 12AB of the P a g e | 2 ITA Nos.1622 and 1623/JPR/2026 Giving Heart Foundation 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 appeals are interlinked, both the appeals were taken up
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