SHRI RAMKRISHNA AYURVEDIK AUSHDHALAYA PARMARTHI TRUST,JAIPUR vs. CIT (E), JAIPUR, JAIPUR

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ITA 672/JPR/2026Status: DisposedITAT Jaipur14 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and directed them to pass fresh orders after considering the assessee's submissions, affidavit, and relevant materials. The assessee was also directed to cooperate by providing all necessary documents.

What were the facts?

The assessee trust applied for registration under sections 12AB and 80G(5) of the Income Tax Act. The CIT(E) denied registration because the assessee could not produce the original registration certificate under section 12AA, which was misplaced.

What were the issues?

Whether the denial of registration under sections 12AB and 80G(5) was justified solely on the ground of a misplaced original 12AA registration certificate.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5),Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, JAIPUR (PHYSICAL HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Prakash, Accountant Member ITA Nos: 673 & 672/JPR/2026

Shri Ramkrishna Ayurvedik CIT (E), Aushdahalaya Parmarthi Trust Jaipur Kalwar Road Jhotwara, V PAN: AAATS5228C s (Appellant) (Respondent) Assessee Represented: Sh. Mukesh Khandelwal, CA Revenue Represented: Sh. Shravan Kumar Meena, CIT Date of hearing : 13-08-2026 Date of pronouncement : 14-08-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These two appeals are filed by the assessee as against separate orders both dated 19.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (in short referred to as ‘CIT(E)’), denying registration u/s. 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Ld. Counsel appearing for the assessee submitted that ld. CIT(E) denied registration u/s 12AB of the Act on the ground that incomplete Form 10AB filed by the assessee, wherein original registration granted to the assessee were not filed and produced before ld. CIT(E). Ld.

I.T.A Nos. 673 & 672/JPR/2026 Page No 2 Shri Ramkrishna Ayurvedik Aushdahalaya Parmarthi Trust

Counsel appearing for the assessee further submitted that the assessee trust was constituted vide Trust Deed dated 01.04.1983 and engaged in free medical consultation (in Ayurvedic field) and providing ayurvedic medicines to the walking patients. The assessee trust was granted 12A registration no. 1304 vide order dated 14.11.1995 by then ld. CIT(E), Jaipur. The assessee trust applied for fresh registration u/s 12AB of the Act which was also granted by ld. CIT(E) vide order dated 24.09.2021 for the Assessment Years 2022-23 to 2026-27. The assessee vide its letter dated 31.01.2026 enclosed the copy of registration certificate. Ld. CIT(E) demanded the old registration certificate which was misplaced by the trust. Thus, ld. Counsel appearing for the assessee filed an Notarized affidavit submitted by the President of the Trust explaining as follows:- 1. That I am president of above named Charitable institution and is duly competent to execute this Affidavit. 2. That our above named institution was formed vide Trust Deed dated 01.04.1983 and it was granted Income Tax PAN as AAATS5228C. 3. That we were granted registration under section 12AA of the Income Tax Act, 1961 by the then Commissioner of Income Tax, Jaipur vide certificate no. 1304 dated 14.11.1995. Based thereon we were filing our all ITRs, audit reports etc. by quoting the said registration number and benefits of section 11 of the Income Tax Act, 1961 were granted to us without any query. 4. That due to inadvertent error our above stated registration letter got misplaced. 5. That on 26.09.2025 we had filed application for continuation of our registration u/s 12AB and approval u/s 80G(5) of the Income Tax Act, 1961 for the AY 2027-28 and onwards, during the proceedings of which we were required to submit copy of the above stated certificate of registration u/s 12AA which could not be provided due to not traceable. We brought this fact to the notice and drew attention of th Commissioner of Income Tax (Exemption) by

I.T.A Nos. 673 & 672/JPR/2026 Page No 3 Shri Ramkrishna Ayurvedik Aushdahalaya Parmarthi Trust

stating that since we were granted approval u/s 80G (5) by the CIT, Jaipur during 2010 and without registration u/s 12A 6. No approval could have been granted u/s 80G(5) and hence it could not be presumed that we were not having registration u/s 12AA of the IT. Act, 1961 but not convinced the CIT(E) rejected our application under both the referred sections. 7. That we do hereby undertake that in case the above information provided by us prove to be wrong at any moment we are ready to bear all consequences which are to be taken by the Income Tax Department or any government authorities. Jaipur, 12/08/2026 (Ramesh Khandelwal) Deponent

2.1. Thus ld. Counsel appearing for the assesse pleaded that the matter be set aside back to the file of ld. CIT(E) to grant registrations u/s 12AB and 80G(5) of the Act.

3.

Ld. Departmental Representative appearing for the Revenue has no serious objection in setting aside the matter. Recording the submissions of the both parties, impugned orders passed by ld. CIT(E) are hereby set aside with a direction to consider the submissions of the assessee with the relevant details, materials, affidavit and then pass fresh orders for registration of the trust u/s. 12AB and 80G(5) of the Act well within the provisions of the Act. Needless to say, the assessee is directed to cooperate by filing all the relevant materials before ld. CIT(E) for passing orders on merits.

I.T.A Nos. 673 & 672/JPR/2026 Page No 4 Shri Ramkrishna Ayurvedik Aushdahalaya Parmarthi Trust

In the result, the appeals filed by the assessee are allowed for 4. statistical purposes.

Order pronounced in the open court on 14-08-2026

Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 14/08/2026 *Ganesh Kr., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से,

सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

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