SARIPUTTA CHARITABLE TRUST,CHHINDWARA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

ITA 5/JAB/2025Status: DisposedITAT Jabalpur11 June 2025AY 2021-22Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the order rejecting the Section 12AB registration, which was the sole basis for rejecting the Section 80G application, had been set aside. Therefore, the Tribunal found it proper to set aside the order of the CIT(E) and restore the matter for fresh decision.

What were the facts?

The assessee, Sariputta Charitable Trust, filed an application for registration under Section 80G(5) of the Income Tax Act, 1961. The CIT(E) rejected the application solely on the ground that the assessee's application for Section 12AB registration was rejected. However, this rejection order for 12AB registration was later set aside by the Tribunal.

What were the issues?

Whether rejection of Section 80G application based on a pending/rejected Section 12AB application is justified, especially when the latter order is set aside.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Sapan Usrethe, Adv
For Respondent: Shri Shrawan Kumar Meena, CIT-DR

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the impugned order dated 23/12/2024 of learned Commissioner Income Tax (Exemption), Bhopal [hereinafter referred as the “Ld.CIT(E)”], rejecting the assessee’s application for registration u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), pertaining to the assessment year 2021-22. The Assessee has raised the following grounds of appeals: -

“1. On the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Exemptions) was not justified in rejecting the application in Form 10AB for registration under Section 80G of the Income T

The order continues below.

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