SEVA MANDIR,JODHPUR vs. ITO EXEMPTION WARD 1, JODHPUR

ITA 637/JODH/2026Status: DisposedITAT Jodhpur11 August 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E)'s premise regarding the lack of registration under the Rajasthan Public Trust Act appeared incorrect based on the evidence provided. The Tribunal also noted the assessee's grievance about not being afforded an adequate opportunity to present their case.

What were the facts?

The assessee's application for registration under section 12A/12AB of the Income-tax Act was rejected by the CIT(E) primarily for not being registered under the Rajasthan Public Trust Act. The assessee contended this was factually incorrect and that they possessed the necessary registrations and had provided all required documents.

What were the issues?

Whether the assessee was registered under the Rajasthan Public Trust Act and if adequate opportunity was provided for presenting documents for 12A/12AB registration.

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 Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The present appeal has been filed by the assessee against the order dated 20.02.2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application seeking registration under section 12A/12AB of the Income-tax Act, 1961 has been rejected.

2.

One of the principal reasons given by the Ld. CIT(E) for rejecting the application is that the assessee was not registered under the Rajasthan Public Trust Act, 1959. Apart from this, certain deficiencies/non-compliances in 2 Asst. Year: 2026-27 furnishing the requisite documents and details have also been referred to in the impugned order.

3.

Before us, the learned counsel submitted that the aforesaid observation regarding non-registration under the Rajasthan Public Trust

The order continues below.

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