PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,JODHPUR vs. EXEMPTION WARD,JODHPUR, JODHPUR

ITA 753/JODH/2026Status: DisposedITAT Jodhpur11 August 2026AY 2026-277 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a Section 8 company is not required to obtain registration under the Rajasthan Public Trust Act, as clarified by the relevant state authority. Therefore, the rejection of the application on this ground was unsustainable.

What were the facts?

The assessee, a Section 8 company, applied for renewal of registration under Section 12AB. The CIT(E) rejected the application because the assessee had not obtained registration under the Rajasthan Public Trust Act, 1959.

What were the issues?

Whether rejection of Section 12AB registration is valid if the assessee is not required to obtain registration under another applicable law, and whether prior registrations are relevant for renewal.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI AMIT SHUKLA, HON’BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Pali Textile Common Effluent Exemption Ward Treatment Plant Jodhpur Industrial Area Mandia Road, Pali-306401 PAN No. AACTP 9576 A Assessee by Amit Kothari, CA (Physical) Revenue by O.P. Meena, CIT-DR (Physical) Date of Hearing 11 / 08 / 2026. Date of Pronouncement 11 / 08 / 2026. PER BENCH: The present appeal has been filed by the assessee, Textile Common Effluent Treatment Plant, Pali, against the order dated 23.03.2026 passed by the Ld. Commissioner of Income Tax (Exemptions), Jaipur [“Ld. CIT(E)”], whereby the assessee’s application seeking renewal/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 has not obtained registration under the Rajasthan Public Trust Act, 1959. According to the Ld. CIT(E), compliance with the 2 Asst. Year: 2026-27 requirements of other laws which are material for achieving the objects of the institution is one of the matters required to be examined while con

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →