KAMDHENU SHIKSHA SEWA SAMITI,KATNI vs. CIT- EXCEMPTION , BHOPAL

ITA 51/JAB/2024Status: DisposedITAT Jabalpur22 May 2025Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) did not consider all the documents and submissions made by the assessee. For the section 12AB registration, it was observed that the CIT's reasoning for rejection was not per law. For the 80G(5) approval, the CIT's order did not record a breach of conditions, making the rejection unjustified.

What were the facts?

The assessee filed an application for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application, stating that the assessee submitted an incomplete reply and an adjournment letter, and failed to provide necessary information within the stipulated time.

What were the issues?

Whether the rejection of the application for registration under Section 12AB and approval under Section 80G(5) by the CIT(Exemption) was justified based on the facts and circumstances of the case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 19.05.2025Pronounced: 22.05.2025

PER NIKHIL CHOUDHARY, A.M. These two appeals have been filed by the assessee against the orders of the ld. CIT(Exemption), Bhopal rejecting the application of the assessee in Form No.10AB for grant of registration under section 12AB and approval 80G(5) The grounds of appeal in ITA No.50/JAB/2024 are as under:- “1.. On the facts and circumstances of the case the learned Commissioner of Income tax (Exemption) was not justified in rejecting the application in Form 10AB for grant of registration u/s 12AB of the Act without properly appreciating the facts of the case.

2.

On the facts and circumstances of the case the learned Commissioner of Income tax (

The order continues below.

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