AJMER JILA MAHESHWARI SABHA SANSTHA,AJMER vs. CIT EXEMPTION, WARD 1, JAIPUR, JAIPUR

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ITA 348/JPR/2026Status: DisposedITAT Jaipur10 August 2026AY 2026-274 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the appellant was granted registration under section 12AB, the denial of 80G registration on grounds of non-genuineness was untenable. The matter was allowed subject to the appellant producing registration under the RPT Act.

What were the facts?

The appellant society applied for registration under sections 12AB and 80G of the Income Tax Act. While registration under section 12AB was granted, the CIT(E) denied registration under section 80G citing incomplete forms, non-registration under the RPT Act, and non-genuineness of activities.

What were the issues?

Whether denial of 80G registration is justified when 12AB registration is granted, and the reasons for denial are subsequently addressed or become untenable.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “A” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “A” BENCH, JAIPUR (PHYSICAL HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No: 348/JPR/2026

Ajmer Jila Maheshwari CIT(Exemption), Sabha Sanstha Ward-1. 8, Ashok Marg, Lohagal Vs Jaipur. Road, Basant Colony, Ajmer. (Respondent) PAN: AADAA0260C (Appellant)

Assessee Represented: Shri Sunil Porwal, C.A. (Thr. V.C.) Revenue Represented: Shri Abhimanyu Singh Yadav, Addl CIT Date of hearing : 05-08-2026 Date of pronouncement : 10-08-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

Appellant- Ajmer Jila Maheshwari Sabha Sanstha by moving an appeal sought to set aside the impugned order dated 19.01.2026 passed by Commissioner of Income Tax (Exemption), Jaipur (hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:-

I.T.A No. 348/JPR/2026 Page No 2 Ajmer Jila Maheshwari Sabha Sanstha

“1. The Ld. CIT(A) has wrongly rejected the application filed for grant of registration u/sec. 80G(5)(iv)(B) of Act since no notices ever received at registered office address (Being society so address keep changing and intimated to Income Tax Department also). Further application u/sec. 12AB for grant of registration is still pending for consideration. 2. Any other matter with prior permission of the chair.”

Briefly stated, facts necessary for consideration and 2. adjudication of the controversy at hand are: The appellant society has been created for main objects of Human welfare by creating jobs and by providing educational activities to the needy students etc, for which it had applied for registration u/s 12AB of the Act and registration us 80G of the Act. Consequently appellant trust has been granted registration u/s 12AB of the Act vide order dated 10.03.2026. However Ld. CIT(E) denied the registration u/s 80G of the Act on the ground inter-alia that:-  Incomplete Form 10AB.  Non registered with RPT Act, 1959.  Non Genuineness of Activities & Non compliance. 3. We have heard Ld. ARs for the appellant and Ld. DR for the Revenue and perused the record available on file.

I.T.A No. 348/JPR/2026 Page No 3 Ajmer Jila Maheshwari Sabha Sanstha

4.

Bare perusal of the impugned order passed by the Ld. CIT(E) goes to prove that registration u/s 80G has been denied to the appellant, primarily on the ground of non genuineness of activities and non compliance, however after passing of the impugned order the appellant has been granted registration u/s 12AB by the Ld. CIT(E) by virtue of the order dated 10.03.2026, and as such this ground/reason of rejection is untenable. 5. So far as, question of non registration of the appellant trust under Rajasthan Public Trust Act, 1959 is concerned. The appellant trust has categorically informed to the Ld. CIT(E) that application for such registration had already been filed and is under consideration. The third reason for rejection of registration is incomplete Form 10AB, which the appellant has stated to have completed. 6. We are of the considered view that when the appellant trust has already been granted registration u/s 12AB of the Act by the Ld. CIT(E), consequential, registration u/s 80G is required to be granted, however on producing registration under RPT Act, 1959.

I.T.A No. 348/JPR/2026 Page No 4 Ajmer Jila Maheshwari Sabha Sanstha

7.

In the result, the appeal filed by the appellant trust is hereby allowed. Order pronounced in the open court on 10-08-2026

Sd/- Sd/- (ANNAPURNA GUPTA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:- 10/08/2026. *Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order,

Asst. Registrar

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