VYAVASTHA SAMITI SHREE HINGLAJ MANDIR BHAGLI, PALI,PALI vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 636/JODH/2026Status: DisposedITAT Jodhpur11 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had provided evidence of trust registration and submission of complete documents. Therefore, the CIT(E) should re-examine the application considering this material.

What were the facts?

The assessee's application for registration under section 12A/12AB was rejected by the CIT(E) for not having registration under the Rajasthan Public Trust Act and filing an incomplete Form 10AB. The assessee contended they had obtained the trust registration in 1997 and submitted all required documents.

What were the issues?

Whether the CIT(E) erred in rejecting the 12A/12AB registration application without considering the provided evidence of Rajasthan Public Trust Act registration and complete Form 10AB submission.

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 present appeal has been filed by the assessee against the order dated 18.02.2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Jaipur [“Ld. CIT(E)”], whereby the application filed by the assessee seeking registration under section 12A/12AB of the Income-tax Act, 1961 has been rejected.

2.

The principal reasons assigned by the Ld. CIT(E) for rejecting the application are, inter alia, that the assessee had not obtained registration under the Rajasthan Public Trust Act, 1959 and that the application filed in Form No. 10AB

2 Asst. Year: 2026-27 was incomplete and the requisite documents/details had not been furnished. On these premises, the Ld. CIT(E) declined to grant re

The order continues below.

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