MAA BHAGWATI GAYTRI TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX, JAIPUR

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ITA 1113/JPR/2025Status: DisposedITAT Jaipur20 August 2026AY 2025-265 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(E)'s order, finding no perversity in the facts or law. The appellant failed to pursue the appeal or provide evidence of 12AB registration, and the trust's religious activities rendered it ineligible for 80G approval.

What were the facts?

The appellant, Maa Bhagwati Gaytri Trust, applied for registration under Section 12AA and approval under Section 80G. The CIT(E) rejected the application for 80G approval on two grounds: the trust's religious nature made it ineligible, and 80G approval requires prior registration under Section 12AB.

What were the issues?

Whether a religious trust is eligible for 80G approval and whether 80G approval can be granted without 12AB registration.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “A” BENCH, JAIPUR (PHYSICAL HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No: 1113/JPR/2025

Maa Bhagwati Gaytri Trust CIT(Exemption), Plot No 4 Badhdar Nagar Near Jaipur. Vs (Respondent) Shyam Nagar Extension Nangal Jaisa Bohra Jaipur PAN: AAHTM6663N (Appellant) Assessee Represented: None Revenue Represented: Shri Ananad Swaroop, CIT Date of hearing : 12-08-2026 Date of pronouncement : 20-08-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

Appellant- Maa Bhagwati Gaytri Trust has filed this appeal on 18.08.2025. Thereafter numerous notices/opportunities have been given to the appellant/his counsel but none appeared on behalf of the appellant to pursue the present appeal. Now we find no reason to further adjourn the present appeal and the Bench has decided to dispose off the same in the absence of appellant, on the basis of

I.T.A No. 1113/JPR/2025 Page No 2 Maa Bhagwati Gaytri Trust

material available on record, however with the assistance of Ld. DR for the Revenue. Appellant- Maa Bhagwati Gaytri Trust by moving an appeal sought to set aside the impugned order dated 24.06.2025 passed by Commissioner of Income Tax (Exemption), Jaipur (hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:- “1. On the facts and circumstances of the case, the order passed by the learned CIT (Exemption), Jaipur, rejecting the application for permanent registration under Section 12AA of the Income Tax Act, is erroneous both in law and on facts. The learned CIT (Exemption) failed to consider the trust's objectives, activities, and other supporting documents which clearly demonstrate eligibility for permanent registration.

2.

On the facts and circumstances of the case, the learned CIT (Exemption) has erred in law and on facts by rejecting the trust's application without providing a reasonable opportunity (Show Cause notice for registration not given) of being heard. This action is in violation of the principles of natural justice, as the appellant was not given an adequate chance to present necessary clarifications or evidence.

3.

On the facts and circumstances of the case, the learned CIT (Exemption) failed to appreciate that the trust's activities and objectives fully comply with the provisions under Section 12AA and other relevant sections of the Income Tax Act. The trust is genuinely engaged in charitable or religious activities and meets the requirements for grant of permanent registration.

4.

The appellant reserves the right to add, amend, or alter any of the above grounds of appeal as may be necessary during the proceedings

Briefly stated, facts necessary for adjudication of the issues 2.

at hand are: Appellant’s application in Form No. 10AB for seeking

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approval u/s 80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) has been rejected by the Ld. CIT(E) vide impugned order on two grounds : one religious trust is not eligible u/s 80G(5) of the Act and two approval u/s 80G cannot be granted without registration u/s 12AB of the Act. 3. Aggrieved with the impugned order passed by the Ld. CIT(E), applicant has come up before the Tribunal by way of filing the present appeal. 4. We have heard Ld. ARs for the appellant and Ld. DR for the Revenue and perused the record available on file. 5. Bare perusal of the impugned order passed by Ld. CIT(E) go to prove that approval as sought for by the appellant trust u/s 80G(5)(iii) of the Act by way of moving application in Form No. 10AB is rejected on the twin grounds : one the appellant being religious trust is not eligible u/s 80G(5); and two approval u/s 80G cannot be granted without getting registration u/s 12AB of the Act. Operative part of the impugned order passed by Ld. CIT(E) is extracted for ready perusal as under:-

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6.

The appellant trust has not preferred to pursue the present appeal despite numerous notices issued to him nor he has placed on record any document if he has obtained registration of the trust u/s 12AB of the Act, which is requirement for further seeking approval u/s 80G of the Act. At the same time, perusal of para 3.4 as extracted above in the preceding para categorically proved that the appellant trust is into religious activities, which have made it in eligible for approval u/s 80G of the Act. 7. In view of what has been discussed above, finding no perversity of facts and law in the impugned order passed by Ld.

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CIT(E), present appeal filed by the appellant trust is hereby dismissed. Order pronounced in the open court on 20-08-2026

Sd/- Sd/- (ANNAPURNA GUPTA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:- 20/08/2026. *Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order,

Asst. Registrar

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