VIJAYVARGIA (VAISHYA) RAJSEVAK PARISHAD (SANSHTHAN),JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION) JAIPUR, JAIPUR

ITA 1692/JPR/2026Status: DisposedITAT Jaipur22 September 2026AY 2025-20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appellant was not provided with a reasonable opportunity of being heard as there was no evidence of proper service of notices. Therefore, the impugned orders were set aside and the matter was remanded for fresh adjudication.

What were the facts?

The appellant society applied for registration under Section 12AB and approval under Section 80G of the Income Tax Act. The CIT(E) rejected these applications citing incomplete forms and lack of registration under the Rajasthan Public Trust Act, 1959.

What were the issues?

Whether the rejection of applications for registration and approval was valid without providing the assessee with an adequate opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Vijayvargia (Vaishya) Rajsevak Parishad (Sanshthan) by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 19.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:- I.T.A No. 1692 & 1693/JPR/2026 Page No 2 Vijayvargia (Vaishya) Rajsevak Parishad (Sanshthan)

“Ground 1. That in the law and in the facts and circumstances of the case the ld. Assessing Officer grossly erred in rejecting the application filed by the assessee society u/s 12AB of the Act vide order dated 19.03.2026

The order continues below.

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