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Facts
The appellant society's applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act were rejected by the learned CIT(E). This was the second round of litigation, with previous appeals being restored by the ITAT for fresh examination. The CIT(E) rejected the applications again citing non-genuineness of activities and non-registration under the Rajasthan Public Trust Act.
Held
The Tribunal noted that the appellant society failed to provide the requisite details and clarifications despite multiple opportunities. The CIT(E) was justified in concluding that the genuineness of the activities could not be ascertained. However, considering the peculiar facts, the Tribunal allowed the restoration of the matters to the CIT(E) for a fresh decision.
Key Issues
Whether the CIT(E) rightly rejected the applications for registration and approval due to non-compliance by the applicant society, and if restoration of the matter is warranted.
Sections Cited
12AB, 80G, 12AA, 153(3)
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.
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