CULTIVATOR RESEARCH FOUNDATION,JODHPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 535/Jodh/2024 (Assessment Year – NA) CULTIVATOR RESEARCH THE CIT (EXEMPTION) FOUNDATION JAIPUR MANUKHI NAGAR LAWAS ROAD, SANGARIYA-342010 PAN No. AABTA 3172 A Assessee by Shri C.S. Gang, CA (Physical) Shri Ajey Malik, CIT-DR Revenue by Date of Hearing 05 / 05 / 2026. Date of Pronouncement 29/ 07 / 2026 ORDER PER: SUDHIR PAREEK, J.M.

This appeal by assessee are filed against the order of Ld. Commissioner of Income Tax, Exemption, Jaipur [hereinafter referred to CIT(E)] dated 25.04.2024 challenging therein rejection of its application for registration under Section 12AB(1)(b)(ii) of the Act on the ground of absence of registration under Rajasthan Public Trust Act, 1959 (in short the RPT Act). 2. Having heard both the sides and perusal of record, we find that the appellant trust was constituted to carry charitable activities. It is noted that the appellant assessee Trust has applied for regular registration under Section

2 ITA No. 535/Jodh/2024 Asst. Year: NA 12AB(1)(b)(ii) of the Act on 20.10.2023. The Ld. CIT(E) has rejected the application for registration on 16.11.2023, on the ground that the assessee trust filed incomplete form 10AB, non-genuineness of activities and it was not registered under the RPT Act, 1959. 3. The Ld. counsel for the assessee has submitted that subsequent to the order passed by the CIT(E) on 25.04.2024 refusing the registration, the appellant assessee Trust was registered by Devasthan Vibhag under the RPT Act, 1959 on 16.02.2026. The AR has filed the copy of registration certificate granted by Devasthan Vibhag with the request that when the assessee is now registered under RPT Act, 1959, the Ld. CIT(E) may be directed to grant regular registration under Section 12AB of the Income Tax Act with restoration of provisional registration. 4. Admittedly, the Ld. CIT(E) has rejected the application for registration of the appellant trust under Section 12AB on the ground that incomplete form 10AB, non-genuineness of activities and non-registration under RPT Act, 1959. It is noted that the appellant trust was granted registration by the Devasthan Vibhag under RPT Act on 16.02.2026. However, the AR failed to make submission on the issue of incomplete form 10AB and non-genuineness of activities.

3 ITA No. 535/Jodh/2024 Asst. Year: NA 5. In our view, since the assessee has now been registered under RPT Act, 1959, we direct the Ld. CIT(E) to examination the claim of the appellant trust afresh on removal of deficiency in form 10AB, and justification of genuineness of activities under Section 12AB and regular approval under Section 80G to the appellant trust with registration of the provisional registration and approval as cancelled by the CIT(E). 6. Accordingly, the issue of registration u/s 12AB of the Act is restored to the file of the CIT(E) for adjudication in accordance with law. 7. In the result, appeal of the assessee trust is allowed for statistical purpose.

Order pronounced on 29/07/2026 under Rule 34(4), in accordance with the ITAT Rules, 1963.

Sd/- Sd/- (DR. MITHA LAL MEENA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 29/07/2026. Nimisha Sr. PS True Copy Copies to :

4 ITA No. 535/Jodh/2024 Asst. Year: NA (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,