HANUMAN PRASAD CHAMPA DEVI MODI MEMORIAL TRUST,BIKANER vs. WARD EXEMP JODHPUR, JODHPUR
What did the Tribunal hold?
The Tribunal set aside the impugned orders and restored all applications to the file of the CIT(E) for de novo adjudication. Assessees were given an opportunity to cure deficiencies and provide necessary documents.
What were the facts?
A batch of appeals were filed against orders rejecting applications for registration under sections 12A/12AB or approval under section 80G of the Income-tax Act. The rejections were due to various procedural issues like incomplete forms, lack of Rajasthan Public Trust Act registration, or non-compliance with notices.
What were the issues?
Whether the applications for registration/approval should be rejected on procedural grounds or if the assessees should be granted an opportunity to rectify the deficiencies.
Which sections of the Income-tax Act were involved?
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
PER BENCH:
This batch comprises thirty-three appeals preferred by the respective assessees against orders passed by the learned Commissioner of Income-tax (Exemption) ["CIT(E)"] rejecting their applications concerning registration under sections 12A/12AB or approval under section 80G of the Income-tax Act, 1961 ["the Act"]. Since the appeals involve a common procedural controversy and were heard together, they are disposed of by this consolidated order. The appeal-wise particulars are set out below:
Sr. Appeal Assessee Provision Order date Application date No. ITA No. 1 Shri Liladhari Goshala Sansthan 12AB(1)(b)(ii) 21.09.2022 30.03.2022 776/JODH/2024 ITA No. 2 Laxmi Adarsh Shikha Samiti 12AB(1)(b)(ii) 18.11.2025 28.04.2025 181/JODH/2026 ITA No. 3 Shri Krishna Gaushala Seva Samiti 12AB(1)(b)(ii) 27.09.2025 30.03.2025 193/JODH/2026 ITA No. 4 Somnath Sewa Sansthan 12AB(1)(b)(ii) 27.09.2025 27.01.2025 228/JODH/2026 ITA No. 5 Somnath Sewa Sansthan 80G 27.09.2025 27.01.2025 229/JODH/2026 ITA No. 6 Shree Runicha Pedal Yatri Sangh Trust 12A 16.01.2026 09.08.2025 241/JODH/2026
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Sr. Appeal Assessee Provision Order date Application date No. ITA No. 7 Maitree Foundation Charitable Trust 12A 25.09.2025 26.02.2025 249/JODH/2026 ITA No. 8 Maitree Foundation Charitable Trust 80G 25.09.2025 26.02.2025 250/JODH/2026 ITA No. 9 Viklang Punarvas Avam Prashikshan Sansthan 12A(1)(ac)(ii) 11.02.2026 21.09.2025 260/JODH/2026 ITA No. 10 Viklang Punarvas Avam Prashikshan Sansthan 80G 11.02.2026 22.09.2025 261/JODH/2026 ITA No. 11 Lions Charitable Trust 12AB(1)(b)(ii) 14.02.2026 24.09.2025 306/JODH/2026 ITA No. 12 Lions Charitable Trust 80G 14.02.2026 24.09.2025 334/JODH/2026 ITA No. Shri Nath Ji Educational And Human Welfare 13 12A 18.02.2026 27.09.2025 307/JODH/2026 Society ITA No. Shri Nath Ji Educational And Human Welfare 14 80G 18.02.2026 27.09.2025 308/JODH/2026 Society ITA No. 15 Gunasamya Educational Foundation 12AB(1)(b)(ii) 31.01.2026 21.09.2025 311/JODH/2026 ITA No. 16 Gunasamya Educational Foundation 80G 31.01.2026 21.09.2025 312/JODH/2026 ITA No. Hanuman Prasad Champa Devi Modi Memorial 17 12A 29.01.2026 28.09.2025 240/JODH/2026 Trust ITA No. 18 Shri Khandal Vipra Pragtishil Sanstha 12AB(1)(b)(ii) 14.02.2026 27.09.2025 349/JODH/2026 ITA No. 19 Shri Khandal Vipra Pragtishil Sanstha 80G 14.02.2026 27.09.2025 350/JODH/2026 ITA No. 20 Vikas Sewa Sansthan 80G 12.02.2026 21.09.2025 351/JODH/2026 ITA No. Ravindranath Tagore Shikshan Sansthan 21 12A 06.11.2025 03.05.2025 354/JODH/2026 Mandookara ITA No. Ravindranath Tagore Shikshan Sansthan 22 80G 06.11.2025 03.05.2025 355/JODH/2026 Mandookara ITA No. 23 Shree Hanuman Kripa Charitable Trust Jodhpur 80G 04.02.2026 21.09.2025 357/JODH/2026 ITA No. 24 Aiot Innovation Hub Foundation Jodhpur 12A 21.02.2026 30.09.2025 391/JODH/2026 ITA No. 25 Aiot Innovation Hub Foundation Jodhpur 80G 21.02.2026 30.09.2025 392/JODH/2026 ITA No. 26 S.s. Marudhar Keshari Jain Chhatrawas Trust 12AB(1)(b)(ii) 14.02.2026 27.09.2025 393/JODH/2026 ITA No. 28.09.202 [as 27 S.s. Marudhar Keshari Jain Chhatrawas Trust 80G 14.02.2026 394/JODH/2026 recorded] ITA No. Shree Jagdamba Vankal Mata Mandir Sewa 28 12A 13.09.2025 29.03.2025 395/JODH/2026 Samiti Jasai ITA No. 29 Dhakad Bandhu Samaj Seva Samiti 12A 14.03.2026 30.09.2025 425/JODH/2026 ITA No. 30 Dhakad Bandhu Samaj Seva Samiti 80G 14.03.2026 30.09.2025 426/JODH/2026 ITA No. Shree Shewetambar Sthanakvasi Jaimal Jain 31 12AB(1)(b)(ii) 29.01.2026 05.09.2025 432/JODH/2026 Sharavak Sansthan
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Sr. Appeal Assessee Provision Order date Application date No. ITA No. 32 Shri Hariom Ann Kshetra Society 12AB(1)(b)(ii) 06.02.2026 25.09.2025 433/JODH/2026 ITA No. 33 Shree Hariom Ann Kshetra Society 80G 06.02.2026 28.09.2025 434/JODH/2026
The reasons recorded by the CIT(E) for rejection of the respective
applications, the status of registration under the Rajasthan Public Trust Act,
1959, and the corresponding basis for restoration of each matter for fresh
adjudication are summarised in the following table.
Sr. Appeal Reason for rejection recorded in Rajasthan Public Trust Basis for fresh adjudication No. order of CIT(E) position Fresh opportunity to place supporting 1 776/JODH/2024 Genuineness of the activities of the No registration date stated in applicant could not be established hearing summary documents and establish the objects, activities, and statutory eligibility. Non-registration under Rajasthan Public Trust Act, 1959 ; Premature/ Fresh opportunity to cure the noted 2 181/JODH/2026 non-maintainable application without No registration date stated in deficiencies, furnish the available hearing summary valid provisional certificate ; Objects material, and establish statutory eligibility. are Commercial in nature ; Non- genuineness of activities Registration stated to be Verification of the Rajasthan Public 3 193/JODH/2026 Non-genuineness of activities available; certificate dated Trust registration certificate and fresh 29.01.2025 examination of the application. Registration stated to be Verification of the Rajasthan Public 4 228/JODH/2026 Non-registration under Rajasthan available; certificate dated Trust registration certificate and fresh Public Trust Act, 1959 16.01.2026 examination of the application. Not applicable separately; Consequential to the connected Approval u/s 80G cannot be granted same as connected registration 5 229/JODH/2026 registration matter at Sr. No. 4; to be without registration u/s 12AB. ; appeal at Sr. No. 4, where decided afresh after or along with that Commencement of activities certificate dated 16.01.2026 is proceeding. stated to be available Incomplete Form 10AВ. Non Fresh opportunity to cure the noted 6 241/JODH/2026 registration under Rajasthan Public No registration date stated in deficiencies, furnish the available hearing summary Trust Act, 1959. Non-genuineness of material, and establish statutory Activities & Non compliance. eligibility. Fresh opportunity to cure the noted Discrepancies in deed Objects are 7 249/JODH/2026 No registration date stated in deficiencies, furnish the available Commercial in nature Non- hearing summary material, and establish statutory genuineness of activities. eligibility. Discrepancies in deed Objects are Consequential to the connected Commercial in nature Non- Not applicable separately; 8 250/JODH/2026 registration matter at Sr. No. 7; to be genuineness of activities. Approval same as connected registration decided afresh after or along with that appeal at Sr. No. 7 u/s 80G cannot be granted without proceeding. registration u/s 12AB
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Sr. Appeal Reason for rejection recorded in Rajasthan Public Trust Basis for fresh adjudication No. order of CIT(E) position Fresh opportunity to cure the noted Incomplete of Form 10AB Non- No registration date stated in deficiencies, furnish the available 9 260/JODH/2026 registration under Rajasthan Public hearing summary Trust material, and establish statutory eligibility. Incomplete Form 10AB. ; Non- Consequential to the connected registration under Rajasthan Public Not applicable separately; registration matter at Sr. No. 9; to be 10 261/JODH/2026 Trust Act, 1959 Approval u/s 80G same as connected registration appeal at Sr. No. 9 decided afresh after or along with that cannot be granted without registration proceeding. u/s 12AB. Incomplete Form 10AB. ; Non- Registration stated to be Verification of the Rajasthan Public 11 306/JODH/2026 registration under Rajasthan Public available; certificate dated Trust registration certificate and fresh Trust Act, 1959. 15.04.2026 examination of the application. Not applicable separately; Consequential to the connected same as connected registration 12 334/JODH/2026 Approval u/s 80G cannot be granted registration matter at Sr. No. 11; to be appeal at Sr. No. 11, where without registration u/s 12AB decided afresh after or along with that certificate dated 15.04.2026 is proceeding. stated to be available Fresh opportunity to cure the noted Incomplete Form 10AB. Non- 13 307/JODH/2026 No registration date stated in deficiencies, furnish the available registration under Rajasthan Public hearing summary Trust Act, 1959. material, and establish statutory eligibility. Consequential to the connected Not applicable separately; 14 308/JODH/2026 Application stated to have been made registration matter at Sr. No. 13; to be same as connected registration under an incorrect clause appeal at Sr. No. 13 decided afresh after or along with that proceeding. Fresh opportunity to cure the noted Discrepancies in Article of Association 15 311/JODH/2026 No registration date stated in deficiencies, furnish the available Intention to earn profit Non- hearing summary material, and establish statutory genuineness of activities eligibility. Approval u/s 80G cannot be granted Consequential to the connected without registration u/s 12AB. Not applicable separately; 16 312/JODH/2026 registration matter at Sr. No. 15; to be Discrepancles in Article of Association same as connected registration appeal at Sr. No. 15 decided afresh after or along with that Intention to earn profit Non- proceeding. genuineness of activities Fresh opportunity to cure the noted Incomplete Form 10AB. ; Non- 17 240/JODH/2026 No registration date stated in deficiencies, furnish the available registration under Rajasthan Public hearing summary Trust Act, 1959. material, and establish statutory eligibility. Fresh opportunity to cure the noted Incomplete Form 10AB. ; Non- 18 349/JODH/2026 No registration date stated in deficiencies, furnish the available registration under Rajasthan Public hearing summary material, and establish statutory Trust Act, 1959. eligibility. Incomplete Form 10AB. ; Non- Consequential to the connected registration under Rajasthan Public Not applicable separately; 19 350/JODH/2026 registration matter at Sr. No. 18; to be Trust Act, 1959 Approval u/s 80G same as connected registration appeal at Sr. No. 18 decided afresh after or along with that cannot be granted without registration proceeding. u/s 12AB. Incomplete Form 10AB. ; Non- Not applicable separately; Consequential to registration under registration under Rajasthan Public connected registration appeal section 12A/12AB; to be decided afresh 20 351/JODH/2026 Trust Act, 1959Approval u/s 80G is not included in the hearing after or along with the connected cannot be granted without registration summary registration proceeding. u/s 12AB. Fresh opportunity to cure the noted Non-Genuineness of Activities and No registration date stated in deficiencies, furnish the available 21 354/JODH/2026 Non-compliance. hearing summary material, and establish statutory eligibility. Consequential to the connected Not applicable separately; Approval u/s 80G cannot be granted registration matter at Sr. No. 21; to be 22 355/JODH/2026 without registration u/s 12AB. same as connected registration appeal at Sr. No. 21 decided afresh after or along with that proceeding.
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Sr. Appeal Reason for rejection recorded in Rajasthan Public Trust Basis for fresh adjudication No. order of CIT(E) position Not applicable separately; Consequential to registration under Application stated to have been made connected registration appeal section 12A/12AB; to be decided afresh 23 357/JODH/2026 under an incorrect clause is not included in the hearing after or along with the connected summary registration proceeding. Fresh opportunity to cure the noted 24 391/JODH/2026 Application treated as deficient or not No registration date stated in deficiencies, furnish the available eligible hearing summary material, and establish statutory eligibility. Consequential to the connected Not applicable separately; 25 392/JODH/2026 Application treated as deficient or not registration matter at Sr. No. 24; to be eligible same as connected registration decided afresh after or along with that appeal at Sr. No. 24 proceeding. Incomplete Form 10AB. ; Non- Registration stated to be Verification of the Rajasthan Public 26 393/JODH/2026 registration under Rajasthan Public available; certificate dated Trust registration certificate and fresh Trust Act, 1959. 21.01.2026 examination of the application. Not applicable separately; Consequential to the connected same as connected registration 27 394/JODH/2026 Approval u/s 80G cannot be granted registration matter at Sr. No. 26; to be appeal at Sr. No. 26, where without registration u/s 12AB. decided afresh after or along with that certificate dated 21.01.2026 is proceeding. stated to be available Incomplete form 10AB. Non Fresh opportunity to cure the noted registration with Rajasthan Public No registration date stated in deficiencies, furnish the available 28 395/JODH/2026 hearing summary Trust Act, 1959; Non-genuineness of material, and establish statutory Activities and non compliance. eligibility. Fresh opportunity to cure the noted 29 425/JODH/2026 Non-registration under Rajasthan No registration date stated in deficiencies, furnish the available Public Trust Act, 1959. hearing summary material, and establish statutory eligibility. Non-registration under Rajasthan Consequential to the connected Not applicable separately; 30 426/JODH/2026 Public Trust Act, 1959. Approval u/s registration matter at Sr. No. 29; to be same as connected registration 80G cannot be granted without decided afresh after or along with that appeal at Sr. No. 29 registration u/s 12AB. proceeding. Registration stated to be Verification of the Rajasthan Public Non-genuineness of Activities and non 31 432/JODH/2026 compliance. available; certificate dated Trust registration certificate and fresh 03.07.2025 examination of the application. Incomplete Form 10AB. ; Non- Registration stated to be Verification of the Rajasthan Public 32 433/JODH/2026 registration under Rajasthan Public available; certificate dated Trust registration certificate and fresh Trust Act, 1959. 11.06.2002 examination of the application. Not applicable separately; Consequential to the connected same as connected registration 33 434/JODH/2026 Approval u/s 80G cannot be granted registration matter at Sr. No. 32; to be appeal at Sr. No. 32, where without registration u/s 12AB decided afresh after or along with that certificate dated 11.06.2002 is proceeding. stated to be available
Delay in filing the appeals
The Registry has noted delay in the appeals specified in the following
table. The learned authorised representatives sought condonation. The learned
Departmental Representative raised no objection to condonation where the
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corresponding matter is restored to the file of the CIT(E) for fresh adjudication,
so that genuine hardship is not caused to the assessee.
Sr. Appeal Assessee Delay Explanation reflected in hearing record No. (days) The assessee's staff was stated to lack technological knowledge Shri Liladhari Goshala 1 776/JODH/2024 591 Sansthan and failed to inform its tax advisers promptly after receipt of the order. The president is a senior citizen; the rural office-bearers were Shri Krishna Gaushala Seva 3 193/JODH/2026 62 Samiti stated to lack computer literacy, taxation knowledge, and technical assistance for online filing. Notices were stated to have been sent to the former tax 4 228/JODH/2026 Somnath Sewa Sansthan 71 consultant's email address instead of the assessee's correct email address. Notices were stated to have been sent to the former tax 5 229/JODH/2026 Somnath Sewa Sansthan 71 consultant's email address instead of the assessee's correct email address. The delay was stated to have occurred owing to dependence upon 7 249/JODH/2026 Maitree Foundation Charitable 74 third parties for handling statutory and procedural compliances, Trust including filing of the appeal. The lapse was stated to be unintentional and bona fide. The delay was stated to have occurred owing to dependence upon 8 250/JODH/2026 Maitree Foundation Charitable 74 third parties for handling statutory and procedural compliances, Trust including filing of the appeal. The lapse was stated to be unintentional and bona fide. The delay was stated to have occurred owing to dependence upon 21 354/JODH/2026 Ravindranath Tagore Shikshan 35 third parties for handling statutory and procedural compliances, Sansthan Mandookara including filing of the appeal. The lapse was stated to be unintentional and bona fide. The delay was stated to have occurred owing to dependence upon 22 355/JODH/2026 Ravindranath Tagore Shikshan 35 third parties for handling statutory and procedural compliances, Sansthan Mandookara including filing of the appeal. The lapse was stated to be unintentional and bona fide. The delay was stated to have occurred owing to dependence upon Shree Jagdamba Vankal Mata third parties for handling statutory and procedural compliances, 28 395/JODH/2026 106 Mandir Sewa Samiti Jasai including filing of the appeal. The lapse was stated to be unintentional and bona fide.
We have considered the requests for condonation and the stand of the
learned Departmental Representative. The absence of objection is not, by itself,
determinative; nevertheless, the explanations must be considered in the setting
of the entire record. In the cases where a specific narrative is available, the
delay is attributed to want of technological and professional assistance, lack of
computer literacy in a rural institution, or notices having been transmitted to
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the email address of the earlier tax consultant. In the remaining delayed appeals, the explanation is that the assessees were dependent upon third parties for handling statutory and procedural compliances, including filing of the appeals, and the resulting lapse was neither deliberate nor mala fide. Having regard to the nature of the proceedings, the common request for restoration, the need to avoid genuine hardship, and there being nothing in the supplied record to indicate deliberate inaction or mala fides, we are satisfied that the assessees should not be denied adjudication on merits. The delays stated in the above table are accordingly condoned, and all nine appeals are admitted for adjudication.
During individual hearings it was observed that the applications were rejected for one or more of the following reasons:
i. incomplete Form No. 10AB; ii. absence of registration under the Rajasthan Public Trust Act, 1959; iii. alleged commercial or profit-making objects; iv. failure to establish the genuineness of activities; v. non-compliance with notices; vi. an application having been made under an incorrect clause; or, vii. in the cases concerning section 80G, absence of registration under section 12AB.
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The precise reason or combination of reasons applicable to each appeal is recorded in the preceding table.
Before us, the learned Authorised Representatives submitted that, in several registration appeals under sections 12A/12AB, registration under the Rajasthan Public Trust Act, 1959 has since become available and the relevant certificates and supporting material may be verified by the CIT(E). In the remaining registration cases, one further effective opportunity was sought to cure the deficiencies, place the requisite documents on record, explain the objects and activities, and establish eligibility under the relevant statutory provision. It was further submitted that approval under section 80G is consequential to registration under sections 12A/12AB and, therefore, the applications under section 80G may also be restored and decided afresh after, or along with, the connected registration proceedings.
The learned Departmental Representative relied upon the respective impugned orders. However, the learned Departmental Representative did not object to restoration of the applications to the file of the CIT(E) for a fresh decision on the basis of the material now stated to be available and the material that the assessees undertake to furnish. The learned Departmental
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Representative also raised no objection to condonation of delay in the delayed appeals if the matters were restored for fresh adjudication.
We have considered the rival submissions and the material reflected in the hearing summary. The controversy at this stage is essentially procedural. In some cases, the rejection proceeded wholly or partly on the absence of registration under the Rajasthan Public Trust Act, 1959, whereas the assessees state that such registration has since been obtained. In other cases, the assessees seek one effective opportunity to remove the deficiencies and place the complete material before the CIT(E). The eligibility of each assessee, the genuineness of its activities, the nature of its objects, compliance with the prescribed form, and satisfaction of the conditions of the relevant provision require examination by the CIT(E) on the primary record.
In these circumstances, and without expressing any view on the merits of any application, we consider it just and proper to set aside the respective impugned orders and restore all the applications to the file of the CIT(E) for de novo adjudication. In the registration appeals under sections 12A/12AB where a certificate under the Rajasthan Public Trust Act, 1959 is stated to be available, the CIT(E) shall verify the certificate and its legal effect and thereafter decide the application in accordance with law. Where no such certificate is presently
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stated in the hearing summary, the assessee shall be permitted to produce the certificate, if obtained, or place the current status and all other relevant evidence before the CIT(E).
Since approval under section 80G is consequential to registration under sections 12A/12AB, the impugned orders in the appeals concerning section 80G are also set aside and the applications are restored to the file of the CIT(E). The CIT(E) shall decide each such application afresh after, or along with, the connected registration proceeding, having regard to the outcome of that proceeding and the requirements applicable to approval under section 80G. The Rajasthan Public Trust registration certificate does not require separate examination in the section 80G appeal and its status shall be the same as considered in the connected registration proceeding.
The assessees shall furnish the prescribed forms, trust deeds or constitutional documents, Rajasthan Public Trust registration certificates or status evidence in the registration proceedings, activity notes, accounts, and such other material as may be called for within the time allowed by the CIT(E). The CIT(E) shall afford each assessee a reasonable and effective opportunity of being heard, consider the material so furnished, and pass a reasoned speaking order in accordance with law. The assessees are directed to cooperate with the
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proceedings and avoid seeking adjournments without sufficient cause. Nothing stated in this order shall be construed as an expression of opinion on the substantive eligibility of any assessee.
In the result, all the appeals listed in this common order are 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. Pritesh Vaishnav PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File
BY ORDER,
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