JEEVAN DEEP SAMITI,BHATAPARA vs. CIT EXEMPTION, BHOPAL

ITA 862/IND/2026Status: DisposedITAT Indore12 October 2026AY 2026-276 pages

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri Harsh Vijaywargiya, AR
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 06.10.2026Pronounced: 12.10.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the impugned order dated 14.03.2026 passed by the learned Commissioner of Income-tax (Exemption), Bhopal ["CIT(E)"], whereby the application of the assessee for approval under section 12AB of the Income-tax Act, 1961 ("the Act") was rejected.

2.

The brief facts of the case are that the assessee, Jeevan Deep Samiti, is a society duly registered under the

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