VIKALP VIKAS JAN AND SWAVLAMBAN,DUNGARPUR vs. CIT(EXEMPTION), LAL KOTHI, JAIPUR

PDF · subscribers
ITA 582/JODH/2025Status: DisposedITAT Jodhpur07 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee now possesses the registration under the Rajasthan Public Trust Act, the earlier rejection was not justified. The matter was remanded to the CIT(E) to grant registration under Section 12AA/12AB and reconsider the 80G approval.

What were the facts?

The assessee's applications for registration under Section 12AA and approval under Section 80G were rejected by the CIT(E) primarily for not having registration under the Rajasthan Public Trust Act, 1959. Subsequently, the assessee obtained the required registration.

What were the issues?

Whether rejection of registration under Section 12AA and approval under Section 80G is valid solely on the ground of non-registration under the Rajasthan Public Trust Act, when such registration is subsequently obtained.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE

For Appellant: Ms. Radhika Agarwal, (Virtually)
For Respondent: Ms. Shivani Bansal, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE ACCOUNTANT MEMBER

ITA Nos. 581 and 582/Jodh/2025 (Assessment Year: NA)

Vikalp Jain Vikas and Swavlamban Commissioner of Income Sansthan Sagwara Tax (Exemption), Anil, Holi Chok Ward Nu. 07, Village Jaipur Bhansimal, Karawara, The. Jhothari, Dungarpur-314402 PAN No. AACTV 2028 B Assessee by Ms. Radhika Agarwal, (Virtually) Revenue by Ms. Shivani Bansal, CIT-DR (Physically) Date of Hearing 05 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026.

ORDER PER: SHRI SAKTIJIT DEY, V.P.: The present appeals have been filed by the assessee challenging the orders passed by Ld. Commissioner of Income Tax Exemption, Jaipur rejecting assessee’s applications seeking registration u/s 12AA and approval u/s 80G of the Income Tax Act, 1961.

2.

The appeals have been filed with delay of 23 days. After considering the reasons shown for delay in filing the appeals, we are satisfied that the assessee

2 ITA Nos. 581 & 582/Jodh/2025 Asst. Years: NA was prevented by sufficient cause in filing the appeals on time. Accordingly, we condone the delay and admit the appeals for adjudication.

3.

We have heard the parties and perused the materials on record. On perusal of order passed by Ld. CIT(E) rejecting assessee’s application seeking registration u/s 12AA of the Act, it is observed that the only ground on which he has rejected the application is due to non-registration under Rajasthan Public Trust Act, 1959. It is further observed, in course of proceedings before Ld. CIT(E), all other queries raised were duly complied. At the time of hearing before us, Ld. Counsel for the assessee has submitted that after the rejection order was passed by Ld. CIT(E), the assessee has received registration certificate under Rajasthan Public Trust Act, 1959. Thus, he submitted, assessee’s application for registration u/s 12AB/12AA of the Act should be allowed.

4.

Ld. Departmental Representative relied upon the observation of Ld. CIT(E).

5.

As stated earlier, the only reason for rejection of assessee’s application for registration is non-availability of registration under the Rajasthan Public Trust Act, 1959. Since, the assessee is now in possession of such certificate there is no impediment in granting registration u/s 12AB/12AA of the Act to the assessee. In view of the aforesaid, we set aside the impugned order of Ld. CIT(E) with a

3 ITA Nos. 581 & 582/Jodh/2025 Asst. Years: NA direction to grant registration to the assessee u/s 12AA/12AB of the Act after factual verification of the registration granted under the Rajasthan Public Trust Act, 1959.

6.

In view of our decision in the forgoing paragraphs, the order passed by Ld. CIT(E) rejecting assessee’s application seeking approval u/s 80G is also set aside with a direction to consider afresh based on the outcome of assessee’s application seeking registration u/s 12AB of the Act.

7.

In the result, ITA No. 581/Jodh/2025 is allowed and ITA No. 582/jodh/2025 is allowed for statistical purpose.

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

Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (SAKTIJIT DEY) ACCOUNTANT MEMBER VICE PRESIDENT Dated : 07/08/2026. Nimisha, Sr. PS True Copy

Copies to : (1) The appellant.

4 ITA Nos. 581 & 582/Jodh/2025 Asst. Years: NA (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →