SHRI AMAR CHARITABLE TRUST,KIRAN PATH vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR, KAILASH HEIGHT

ITA 803/JPR/2026Status: DisposedITAT Jaipur09 September 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for fresh consideration. The CIT(E) was directed to provide the assessee with another opportunity for a hearing and to decide the issue afresh after considering all evidence.

What were the facts?

The assessee, Shri Amar Charitable Trust, applied for registration under section 12AB of the Income Tax Act. The CIT(E) rejected the application, deeming it incomplete and citing non-registration under the Rajasthan Public Trusts Act. The assessee contended that all necessary documents were filed and that an adjournment request was ignored.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration under section 12AB on grounds of incompleteness and non-registration under state law, without providing adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee-trust is directed against order of the Commissioner of Income Tax (Exemption), Jaipur dated 06.02.2026 [hereinafter referred to as “the learned CIT(E)”], rejecting the assessee’s application for registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The grounds of appeal raised by the assessee in the memorandum of appeal in Form No. 36 read as under: Shri Amar Charitable Trust “(All grounds are without prejudice to one another and the appellant craves leave to add. alter. amend or withdraw any ground at the time of hearing.)

1.

That on the facts and in the circumstances of the case and

The order continues below.

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