GOW RAKSHAK SEVA SAMITI,V/P - BARISADRI vs. CIT(EXEMPTION) JAIPUR, JAIPUR

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ITA 239/JPR/2026Status: HeardITAT Jaipur21 July 2026AY 2026-273 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had inadvertently filed the appeal before the Jaipur Bench instead of the Jodhpur Bench, which has the correct territorial jurisdiction. The assessee requested to withdraw the appeal to pursue the matter before the appropriate bench.

What were the facts?

The assessee filed an appeal against an order denying registration under section 12AB before the Jaipur Bench of the ITAT. However, the assessee realized that the appeal was filed before the wrong jurisdictional bench.

What were the issues?

The primary issue was the correct jurisdictional bench for filing the appeal. The assessee sought to withdraw the appeal due to a bonafide mistake regarding jurisdiction.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A”

Before: SMT. ANNAPURNA GUPTA& SHRI T. R. SENTHIL KUMAR

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER

ITA No: 239/JPR/2026 Assessment Year: 2026-27

Gow Rakshak Seva Samiti CIT(Exemption) V/p- Barisadri, Jaipur. Chittorgarh, Rajasthan, Vs Chittorgarh. (Respondent) PAN: AAATG6140K (Appellant) Assessee Represented: Shri Nitesh Kumar Sharma, C.A. (Through V.C.) Revenue Represented: Shri Ananad Swaroop, CIT Date of hearing : 21-07-2026 Date of pronouncement : 21-07-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 31.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (in short referred to as “CIT(E)”), denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, Learned counsel for the assessee submitted vide letter dated 15.04.2026 that the appeal against the impugned order was filed before Jaipur Benches, whereas territorial jurisdiction

I.T.A No. 239JPRr/2026 Page No 2 Gow Rakshak Seva Samiti vs. CIT(E)

notification and Standing Order No. 1 of 2021 issued by the Hon’ble President, ITAT, wherein the appeal arising from the order passed by Ld. CIT(E), Jaipur are cognizable exclusively by the Jodhpur, Bench of the Tribunal. However inadvertently the assessee filed the present appeal before Jaipur Benches which is a bonafide mistake. Further, the assessee trust already filed another appeal before Jodhpur Bench which has duly registered as ITA No. 438/JODH/2026. Therefore the assessee trust requested to withdraw the above appeal and pursue its legal remedy before Jodhpur Bench and the said letter reads as follows:- “1. That the above captioned appeal has been filed by the appellant against the order dated 12AB 31/01/2026 passed u/s 12AB of the Income-tax Act, 1961 by the Ld. Commissioner of Income Tax (Exemption), Jaipur.

2.

That the said appeal is fixed for hearing before this Hon'ble Bench on 03.06.2026 as per the Cause List.

3.

That it is submitted with utmost respect that the present appeal was filed before this Hon'ble Bench due to an inadvertent and Bonafide mistake of jurisdiction. As per the territorial jurisdiction notification and Standing Order No. 1 of 2021 issued by the Hon'ble President, ITAT, the appeals arising from the orders of CIT(Exemption), Jaipur are cognizable exclusively by the Hon'ble Jodhpur Bench of the Tribunal.

4.

That upon realizing the mistake of forum, the appellant has already instituted a fresh and competent appeal against the same impugned order before the Hon'ble Jodhpur Bench which has been duly registered as I.T.A. No. 438/JODH/2026.

5.

That in order to avoid multiplicity of proceedings and abuse of process of law, the appellant does not want to press the present appeal before this Hon'ble Bench and seeks leave to withdraw the same.

6.

That the appellant craves leave to pursue its remedy before the Hon'ble Jodhpur Bench in ITA No. 438/JODH/2026 which is the correct jurisdictional forum.”

I.T.A No. 239JPRr/2026 Page No 3 Gow Rakshak Seva Samiti vs. CIT(E)

3.

Per contra, Ld. CIT-DR appearing for the Revenue has no objection in withdrawing the above appeal by the assessee trust. 4. Recording the submissions of both the parties, the present appeal filed by the assessee is dismissed with withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21-07-2026

Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:- 21/07/2026. *Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order,

Asst. Registrar

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