SHREE VASUPUJAYA SWAMY JAIN SANGH TRUST,JALORE vs. CIT(E), JAIPUR

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ITA 174/JODH/2025Status: DisposedITAT Jodhpur07 August 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not duly consider the assessee's submissions and documents. Since the assessee has now obtained RPT registration, the matter was set aside for fresh consideration by the CIT(E).

What were the facts?

The assessee's application for registration under section 12AA was rejected by the CIT(E) for non-registration under the Rajasthan Public Trust Act, non-genuineness of activities, and trust objects being for a particular community. The assessee later obtained registration under the RPT Act.

What were the issues?

Whether the CIT(E) properly considered the assessee's submissions and whether the subsequent RPT registration impacts the 12AA registration application.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri S.V.S. Khatri, C.A. (Physically)
For Respondent: Ms. Shivani Bansal CIT-DR

PER: SHRI SAKTIJIT DEY; V.P. :

This is an appeal by the assessee against order dated 20-12-2024 passed by learned Commissioner of Income Tax (Exemption), Jaipur, rejecting assessee's application seeking registration under section 12AA of the Income Tax Act, 1961 (in short, ‘the Act’).

2 ITA No. 174/Jodh/2025 (Assessment Year: NA) 2. We have heard the parties and perused the materials on record. A reading of the impugned order of learned CIT(E) reveals that the application seeking registration was rejected for the following reasons:

1.

Non-Registration under Rajasthan Public Trust Act, 1959 (RPT).

2.

Non-genuineness of the activities.

3.

Trust objects are for particular community.

3.

In course of hearing, learned counsel appearing for the assessee submitted that the objects of the assessee make it clear that they are not for the benefit of any particular community/caste or creed. He submitted, though detailed submissions with documentary evidences were furnished incourse of proceedings before learned CIT(E), however, such submission and documents have not at all been considered with regard to the issue of non-registration under RPT, learned counsel appearing for the assessee submitted that now assessee has obtained the registration under the RPT Act. In this context, he drew our attention to the copy of the certificate placed in the paper book. Thus, he submitted, since the learned CIT(E) had not taken note of the submissions made and documents filed, the matter may be restored back to him for fresh consideration.

4.

Learned CIT(DR) did not express any objection.

3 ITA No. 174/Jodh/2025 (Assessment Year: NA) 5. Having considered rival submissions and perused the materials on record, we find that in response to the show-cause notice issued by learned CIT(E), the assessee had made detailed submissions online, copies of which have been placed in the paper book. However, on careful perusal of the impugned order of learned CIT(E), it appears that such submissions have not been duly considered. Further, after the order of rejection was passed, the assessee has received registration under the Rajasthan Public Trust Act, 1959. In view of the aforesaid, we are inclined to set aside the impugned order of learned CIT(E) and restore the matter back to him for reconsideration afresh, after providing due and reasonable opportunity of being heard to the assessee.

6.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 07/08/2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) ACCOUNTANT MEMBER VICE PRESIDENT

Dated : 07/08/ 2026. AKS/- True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT

4 ITA No. 174/Jodh/2025 (Assessment Year: NA) (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER,

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