MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

ITA 789/JODH/2024Status: DisposedITAT Jodhpur22 August 2025AY 2024-25Bench: DR. MITHA LAL MEENA, HON'BLE (Accountant Member), SHRI ANIKESH BANERJEE, HON'BLE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that Madhav University, being a statutory body established by a State Act, was not required to register under the Rajasthan Public Trust Act. It also found that surplus generated was reinvested in educational activities and payments to specified persons were at arm's length.

What were the facts?

Madhav University applied for registration under Section 12AB and 80G of the Income Tax Act. The CIT(E) rejected the application, citing reasons such as non-registration under the Rajasthan Public Trust Act, profitability, and transactions with specified persons.

What were the issues?

Whether Madhav University, as a statutory body, needed registration under the Rajasthan Public Trust Act and whether its activities were genuinely charitable despite generating surplus and having transactions with specified persons.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 2(15),Section 13(3)

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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. MITHA LAL MEENA, HONBLE & SHRI ANIKESH BANERJEE, HONBLE

Hearing: 20/08/2025Pronounced: 22/08/2025

Per Bench: The instant appeals of the assessee filed against the order of the Learned Commissioner of Income-tax (Exemption), Jaipur (for brevity, 'Ld.CIT(E)'] order passed under section 12AB of the Income-tax Act, 1961 (in short, 'the Act') and order passed under section 80G(5) of the Act, date of orders 30/09/2024. 2. Act Both the appeals related to registration under section 12AB& 80G of the 3. The assessee has taken following grounds:- "1. a. The order passed by Id. CIT(Exemption) u/s 12A In Form 10AD rejecting the application made for registration u/s 11/12 of the Act is bad in law and bad on

The order continues below.

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