THAR MAHILA SANSTHAN,BARMER vs. CIT (E), JAIPUR

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ITA 841/JODH/2025Status: DisposedITAT Jodhpur29 July 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the matter for fresh consideration. The CIT(E) was directed to re-examine the application after the assessee rectifies the deficiencies in the form and justifies the genuineness of its activities.

What were the facts?

The assessee's application for registration under Section 12AB and approval under Section 80G was rejected by the CIT(E) due to an incomplete form, non-genuineness of activities, and lack of registration under the RPT Act, 1959. Subsequently, the assessee obtained registration under the RPT Act.

What were the issues?

Whether the rejection of registration and approval was justified, and if the subsequent registration under the RPT Act warrants a fresh consideration of the application.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. MITHA LAL MEENA, HON’BLE & SHRI SUDHIR PAREEK, HON’BLE

For Appellant: Smt. Raksha Birla, CA (Virtual), Shri Anil Kumar Bharadwaj, CIT (Virtual)

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 Nos. 841 & 842/Jodh/2025 (Assessment Years – NA) THAR MAHILA SANSTHAN THE CIT (EXEMPTION) LALANIYO KI DHANI, BARMER- JAIPUR 344001 PAN NO. AALAT 8242 M Assessee by Smt. Raksha Birla, CA (Virtual) Shri Anil Kumar Bharadwaj, CIT (Virtual) Revenue by Date of Hearing 30 / 04 / 2026. Date of Pronouncement 29 / 07 / 2026. ORDER PER: SUDHIR PAREEK, J.M.

These appeals by assessee are filed against the order of Ld. Commissioner of Income Tax, Exemption, Jaipur [hereinafter referred to CIT(E)] dated 26.08.2025 challenging therein rejection of its application for registration under Section 12AB and approval under Section 80G of the Act on the ground of passing ex-parte order for cancellation of registration u/s 12AB which is against the principle of natural justice.

2 ITA Nos. 841 & 842/Jodh/2025 Asst. Years: NA 2. In these appeals, the issues raised in the grounds of appeal by the assessee and are interrelated to each other and, therefore, these appeals were heard together and adjudicated by this consolidated order for the sake of brevity.

3.

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 12AB and approval under Section 80G of the Act. The Ld. CIT(E) has rejected the application for registration on 26.08.2025, 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 and consequently, application for approval under Section 80G was also refused with the cancellation of the provisional registration and approval granted to the appellant trust. The assessee has raised a ground challenging the action of the Assessing Officer in passing the ex-parte order.

4.

The Ld. counsel for the assessee has submitted that subsequent to the order passed by the CIT(E) on 26.08.2025 refusing the registration/ approval, the appellant assessee Trust was registered by Devasthan Vibhag under the RPT Act, 1959 on 29.10.2025. The AR has filed the copy of registration certificate granted

3 ITA Nos. 841 & 842/Jodh/2025 Asst. Years: NA 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 with regular approval under Section 80G of the Income Tax Act with restoration of provisional registration and provisional approval.

5.

Admittedly, the Ld. CIT(E) has rejected the application for registration of the appellant trust under Section 12AB and approval under Section 80G 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 29.10.2025. However, the AR failed to make submission on the issue of incomplete form 10AB and non- genuineness of activities.

6.

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).

4 ITA Nos. 841 & 842/Jodh/2025 Asst. Years: NA 7. In view of the above facts and circumstances, the impugned order passed by the Ld. CIT(E) is hereby set aside and the matter is restored to the file of the Ld. CIT(E) for deciding the issue afresh in accordance with law, after providing reasonable opportunity of being heard to the assessee.

8.

In the result, both the appeals of the assessee trust are 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 : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

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