MAA DURGA CHARITABLE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 713/JPR/2026Status: DisposedITAT Jaipur08 October 2026AY 2025-268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the plea for condonation of delay, formally placed before the authority, deserves a decision with reasons. While the learned CIT(E) believed the provisional approval expired in March 2025, making the application filed on 27.09.2025 late by nearly a year, the Tribunal found it unnecessary to resolve this dispute. Even if the CIT(E)'s view on expiry was accepted, the delay was of a nature that the Tribunal, following consistent precedents like BR Nath Pai Shikshan Sanstha v. CIT(E) and Kachchh Kerala Samajam v. CIT, has condoned in its appellate jurisdiction when the explanation is bona fide and the rejection is solely on grounds of delay. The Tribunal condoned the delay, treating the application as filed within time and maintainable. Consequently, the cancellation of the provisional approval was set aside. The matter was restored to the learned CIT(E) for a fresh decision on merits, including examination of the genuineness of activities and fulfillment of conditions under section 80G(5), after affording a reasonable opportunity of hearing. The prayer for direct approval was not accepted as it requires satisfaction on merits. The ground of appeal was allowed for statistical purposes.

What were the facts?

The assessee, Maa Durga Charitable Trust, is appealing an order dated 30.01.2026 by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) rejected the trust's application for approval under section 80G(5)(iii) of the Income Tax Act, 1961, and cancelled its provisional approval. The trust was created on 14.12.2021 and received provisional approval on 24.05.2022 for Assessment Years (AYs) 2023-24 to 2025-26. It applied for regular approval in Form No. 10AB on 27.09.2025. The CIT(E) rejected the application primarily on the grounds of delay in filing and the alleged expiry of provisional approval. The assessee argued that its reply to a show cause notice and applications for condonation of delay were not considered.

What were the issues?

1. Whether the learned CIT(E) erred in rejecting the assessee's application for approval under section 80G(5)(iii) of the Income Tax Act, 1961, without disposing of the condonation delay application and without considering the show cause notice response? Assessee's Contention: The assessee argued that its reply to the show cause notice, filed on 30.01.2026, was not considered by the learned CIT(E) despite the impugned order being passed on the same date. It was also contended that the applications for condonation of delay, filed on 31.12.2025 and 05.01.2026, were not disposed of. Regarding the time limit, the assessee believed its provisional approval was valid until 31.03.2026, making its application filed before 30.09.2025 timely. Any delay was attributed to a bona fide difference in interpretation. The assessee also highlighted its registration under section 12A(1)(ac)(iii), registration with the Devasthan Vibhag, commencement of capital investment, and lack of donations or revenue loss. Revenue's Contention: The learned Departmental Representative relied on the order of the learned CIT(E) and supported its findings.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as “the learned CIT(E)”] dated 30.01.2026 passed in Form No. 10AD, by which the application of the Assessee for approval under clause (iii) of the first proviso to section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) has been rejected and the provisional approval granted to it has been cancelled. In Form No. 36, the appeal has been preferred with reference to the assessment year 2025-26. Maa Durga Charitable Trust

2.

The ground of appeal raised by the Assessee bef

The order continues below.

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