Case Law Details
Case Name : Shanti Bai Chogalal Bhubaji Darlesha Vs CIT (Exemption) (ITAT Jodhpur)
Related Assessment Year : 2025-26
Courts :
All ITAT ITAT Jodhpur
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Shanti Bai Chogalal Bhubaji Darlesha Vs CIT (Exemption) (ITAT Jodhpur)
12AB Registration Cannot Be Rejected Merely for Pending RPT Act Registration: ITAT Jodhpur Remands Batch of Trust Cases for Fresh Consideration
The Jodhpur Bench of the Income Tax Appellate Tribunal, Jodhpur Bench allowed a batch of appeals filed by various trusts and societies and set aside the orders of the CIT (Exemptions), Jaipur, which had rejected their applications for registration u/s 12AB.
The CIT(E) had denied registration mainly on two grounds:
(i) the trusts were not registered under the Rajasthan Public Trust A...
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