URBAN IMPROVEMENT TRUST,PALI vs. WARD EXEMPTION JODHPUR, JODHPUR

ITA 717/JODH/2026Status: DisposedITAT Jodhpur11 August 2026AY 2026-278 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in insisting on registration under the Rajasthan Public Trust Act, as Section 77 of the Act exempts public trusts administered by state government agencies or local authorities. The Tribunal also noted the assessee's prior registrations under section 12AA and 12AB.

What were the facts?

The assessee, Urban Improvement Trust, Pali, applied for renewal of registration under section 12AB. The CIT(E) rejected the application citing incompleteness of Form 10AB and non-furnishing of registration under the Rajasthan Public Trust Act, 1959.

What were the issues?

Whether the CIT(E) was justified in rejecting the renewal of registration for non-compliance with the Rajasthan Public Trust Act, 1959, when the assessee is a statutory authority exempted from its provisions? Whether procedural deficiencies in Form 10AB should lead to outright rejection without an opportunity to rectify?

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, Urban Improvement Trust, Pali, against the order dated 20.03.2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application in Form No. 10AB seeking renewal/continuation of 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 that the application filed in Form No. 10AB was incomplete and that the assessee had not furnished registration under the Rajasthan Public Trust Act,

2 Asst. Year: 2026-27 1959. The Ld. CIT(E), while referring to section 12AB(1)(b)(i), has observed that compliance with the requirements of any other law w

The order continues below.

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