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Facts
This appeal concerns the rejection of applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The appellant, Shrimad Dayanand Shiksha Samiti, had its applications rejected by the learned CIT(E) on grounds of non-genuineness of activities and non-registration under the Rajasthan Public Trust Act, 1959. This is the second round of litigation concerning these applications.
Held
The Tribunal observed that the appellant society repeatedly failed to furnish required documents and information despite ample opportunities and notices from the learned CIT(E). While the grounds of appeal regarding limitation were not pressed, the Tribunal found it fit to allow the restoration of the matters to the learned CIT(E) for a fresh decision.
Key Issues
Whether the Learned CIT(E) was justified in rejecting the applications for registration under Section 12AB and approval under Section 80G due to non-furnishing of documents, and if the appeals should be restored for fresh consideration.
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