BHARTIYA SEWA SAMAJ,BIKANER vs. INCOME TAX OFFICER (EXEMPTION), JODHPUR

ITA 919/JODH/2026Status: DisposedITAT Jodhpur13 August 2026AY 2026-276 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that rejecting the renewal application solely for the non-furnishing of the physical copy of the old registration certificate, when the existence of such registration is verifiable from departmental records, is unsustainable. The matter was restored to the CIT(E) for verification.

What were the facts?

The assessee's application for renewal of registration under section 12AB was rejected by the CIT(E) for failing to furnish a self-certified copy of its earlier registration certificate. The assessee argued that the earlier registration was evident from the department's own records, including a subsequent registration granted under the new regime.

What were the issues?

Whether the renewal of registration under section 12AB can be rejected for non-production of an old registration certificate if its existence is otherwise verifiable from departmental records.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 26.03.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application in Form No. 10AB seeking renewal of registration under section 12A(1)(ac) read with section 12AB of the Income-tax Act, 1961, for the period commencing from A.Y. 2027-28, has been rejected.

2.

The brief facts are that the assessee is a charitable trust registered under the Rajasthan Public Trusts Act, 1959 and is stated to be carrying on charitable

2 Asst. Year: 2026-27 activities relating to health care. The assessee was earlier granted registration under the erstwhile provisions of section 12A and, consequen

The order continues below.

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