SHREE KAMKHEDA BALAJI SARVJANIK TRUST,JHALAWAR RAJASTHAN vs. WARD EXEMP UDAIPUR, UDAIPUR

ITA 579/JODH/2026Status: HeardITAT Jodhpur10 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection was based on procedural deficiencies. Since the assessee is willing to furnish a complete application and documents, the matter should be reconsidered by the CIT(E).

What were the facts?

The assessee trust filed an application for registration under section 12A/12AB. The CIT(E) rejected the application because Form No. 10AB was incomplete and required documents were not furnished, despite a deficiency letter.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application solely on procedural grounds without considering the merits, and if the assessee should be granted another opportunity to rectify deficiencies.

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 filed by the assessee against the order dated 03.02.2026 passed by the learned Commissioner of Income Tax (Exemption), Jaipur, whereby the application filed by the assessee seeking registration under section 12A/12AB of the Income-tax Act, 1961 has been rejected.

2.

The material facts giving rise to the present appeal are that the assessee had filed an application in Form No. 10AB seeking registration under the relevant provisions of section 12A read with section 12AB of the Act. The learned CIT(E),

2 Asst. Year: 2025-26 while examining the application, observed that Form No. 10AB was incomplete and that certain documents/details required to accompany the application had not been furnished. As record

The order continues below.

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