Jogniya Mata Shaktipith Vikas Sansthan Vs ITO (ITAT Jodhpur)
Summary: These two appeals filed by Shri Jogniya Mata Shaktipith Prabandh Avm Vikas Sansthan arose from connected proceedings concerning registration under the Income-tax Act, 1961 and the consequential claim of exemption under sections 11 and 12 for A.Y. 2018-19.
ITA No. 1059/Jodh/2026 arose from the order dated 27.02.2026 passed by the learned Commissioner of Income-tax (Exemption), Jaipur [“Ld. CIT(E)”] pursuant to directions issued by the Tribunal in an earlier round. The assessee had originally filed an application in Form No. 10A on 25.09.2020 seeking registration under the then applicable section 12AA. The application was rejected by the Ld. CIT(E) on 17.06.2021. The assessee challenged the rejection before the Tribunal, which, by order dated 03.11.2022 in ITA No. 38/Jodh/2022, restored the matter to the file of the Ld. CIT(E) for fresh adjudication on merits after providing another opportunity to the assessee.
On remand, the Ld. CIT(E) accepted the assessee’s entitlement to registration but proceeded on the premise that the assessee had filed an application in Form No. 10AB under section 12AB. Consequently, registration was granted under section 12AB with effect from 25.09.2020 to 31.03.2021.
Before the Tribunal, the assessee submitted that this premise was factually incorrect. According to the assessee, no Form No. 10AB application under section 12AB had been filed in the original proceedings. The original application dated 25.09.2020 was in Form No. 10A under the then existing section 12AA regime. The rejection of that very application had been challenged before the Tribunal and the matter had been restored to the Ld. CIT(E). Therefore, according to the assessee, the consequential proceedings could not convert the original section 12AA application into an application under section 12AB.
