GAYATRI PARIWAR TRUST,CHITTORGARH,CHITTORGARH vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 716/JODH/2026Status: DisposedITAT Jodhpur11 August 2026AY 2026-274 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the application for 12A/12AB registration was premature as the process for obtaining registration under the Rajasthan Public Trust Act was not yet initiated. The assessee was granted liberty to file a fresh application once the process under the Rajasthan Public Trust Act was initiated.

What were the facts?

The assessee-trust applied for registration under section 12A/12AB of the Income-tax Act. The CIT(E) rejected the application because the trust had not obtained registration under the Rajasthan Public Trust Act, 1959.

What were the issues?

Whether an application for registration under Section 12A/12AB of the Income-tax Act is maintainable if the assessee has not yet obtained registration under the relevant state public trust act.

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 (Virtual)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been preferred by the assessee-trust against the order dated 17.02.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby the application filed by the assessee in Form No. 10AB seeking registration under section 12A/12AB of the Income-tax Act, 1961 has been rejected.

2.

The principal reason assigned by the Ld. CIT(E) for rejecting the application is that the assessee-trust has not complied with the requirement of section 17(1)

2 Asst. Year: 2026-27 of the Rajasthan Public Trust Act, 1959, which, according to the Ld. CIT(E), mandates registration of a public trust under the said enactment. Since the assessee had not obtained registration under the Rajasthan Public

The order continues below.

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