2025 (4) TMI 2084

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.... NARINDER KUMAR, JUDICIAL MEMBER . Appellant submitted an application u/s 80G of the Income Tax Act, 1961, (hereinafter referred to as the "Act") before Learned CIT(Exemption), Jaipur seeking has approval. Vide impugned order dated 21.12.2024, Learned CIT(E) rejected the said application on the sole ground that the applicant trust is not registered under Rajasthan Public Trust Act, 1959. ....

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....id ground does not survive for rejection of approval under section 80G of the Act. 4. In the course of arguments, we have enquired from ld. AR for the appellant as to whether the applicant trust stands registered u/s 12AB of the Act. The answer to the query is in affirmative. Nothing to the contrary has been submitted or referred to on behalf of the department. 5. In view of the above dis....