SHRIMAD DAYANAND SHIKSHA SAMITI,BHILWARA vs. CIT(E), JAIPUR

PDF · subscribers
ITA 1002/JPR/2024Status: DisposedITAT Jaipur05 January 2026AY 2019-20Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to provide required documents despite multiple opportunities. However, considering the peculiar circumstances and the assessee's request for another opportunity, the matters were restored to the CIT(E) for fresh examination.

What were the facts?

The assessee's applications for registration under Section 12AB and approval under Section 80G were rejected by the CIT(E) for non-genuineness of activities and non-registration under the Rajasthan Public Trust Act. This was the second round of litigation after a previous rejection and restoration by the ITAT.

What were the issues?

Whether the CIT(E) correctly rejected the applications for registration and approval due to non-compliance, and if a further opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12AA,Section 17

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR

Before: SMT. ANNAPURNA GUPTA, AM & SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 1002 & 1003/JPR/2024 Shrimad Dayanand Shiksha Samiti cuke Shri Devang Gargieya, Adv.

Hearing: 24/12/2025Pronounced: 05/01/2026
20.

In view of the above discussion, reasons and findings, both these appeals are disposed for statistical purpose and both the applications i.e. one u/s 12AA and the other application u/s 80G of the Act are restored to the files of Learned CIT(E) for decision afresh, after providing another opportunity to the applicant society, of being heard, including opportunity to produce all the relevant documents. Files be consigned to the record room after the needful is done by the office. Copy of this common order be placed on the connected file. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/- ¼vUuiw.kkZ xqIrk½ ¼ujsUnz dqekj½ (ANNAPURNA GUPTA ) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member fnukad@Dated:- 05/01/2026

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →