Saraswati Vedic Sanstha vs. CIT (Exemption)

Parties Involved

Facts Summary

The applicant, Saraswati Vedic Sanstha, is running an orphanage for poor girls since 09.07.2022. Provisional registration u/s 12A was effective from AY 2021-22 to AY 2023-24. Provisional approval u/s 80G was effective from 31.12.2021 to AY 2024-25. The applicant filed an application for registration under 80G on 03.11.2024 but it was rejected on 18.03.2025 as the applicant had no valid registration u/s 12A. The procedural defect was corrected and the applicant refiled 10AB for approval u/s 80G w.e.f AY 2025-26 on 18.05.2025. Ld. CIT(E) granted registration u/s 80G vide order dated 20.08.2025 w.e.f Assessment Year 2026-27 to 2030-31 instead of approval from Assessment Year 2025-26.…

Legal Issues

• 1. Rejection of initial application of 80G approval on 18.03.2025.
• 2. Granting registration under section 80G of the Income Tax Act, 1961 effective from AY 2026-27 instead of AY 2025-26.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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