ADARSH VIDHYARTHI SEVAA SANSTHA ,KOTA vs. CIT(EXEMPTION), JAIPUR

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ITA 1797/JPR/2025Status: DisposedITAT Jaipur08 June 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application, accepted that the trust had amended its objects to include ancillary activities, and directed the CIT(E) to grant an opportunity to the assessee to present its case.

What were the facts?

The assessee applied for final registration under Section 12A(1)(ac)(iii) after its provisional registration expired. The CIT(E) rejected the application citing it was time-barred, certain activities were not in the trust's objects, and insufficient details were provided.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration on grounds of delay, unlisted objects, and insufficient reply, and whether an opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR

Before: SHRI SANJAY GARG & SHRI RATNESH NANDAN SAHAY

Hearing: 23.03.2026Pronounced: 08.06.2026

P a g e | 1 ITA No. 1797/JPR/2025 Adarsh Vidhyarthi Sevaa Sanstha IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” BENCH, JAIPUR

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 1797/JPR/2025 (Assessment Year:2025-26)

Adarsh Vidhyarthi Sevaa Vs. CIT(Exemption) Sanstha AV Nishulk Jaipur Coaching Kota Near Rangbari Circle, P.I.P, Kota S. O Anandpura Phoota Talab Kota �थायीलेखासं./जीआइआरसं./PAN/GIR No: AALAA0507G Appellant .. Respondent

Appellant by : Sh. Shrawan Kumar Gupta, Adv. Respondent by : Sh. Rajesh Ojha, CIT

Date of Hearing 23.03.2026 Date of Pronouncement 08.06.2026 O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Ld. Commissioner of Income Tax Exemption, Jaipur (hereinafter referred to as “the Ld. CIT(E)”) dated 29.10.2025 u/s

P a g e | 2 ITA No. 1797/JPR/2025 Adarsh Vidhyarthi Sevaa Sanstha 12A/12AB of the Income Tax Act,1961 (hereinafter referred to as “the Act”).

2.

The assessee in this appeal is aggrieved by the action of the ld. CIT(E), in rejecting the application of the assessee for final/regular registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee was granted provisional registration on 01.04.2022, which was valid till 31.03.2021. During the validity of the provisional registration, the assessee applied for final registration, however, the same was rejected by the ld. CIT(E) vide his order dated 27.04.2024 noting certain deficiencies in the application of the assessee. Thereafter, the assessee again applied for final/regular registration on 12.06.2025 after removing such deficiencies including the requirement of registration under Rajasthan Public Trust Act, 1959. However, the said application was also rejected by the ld. CIT(E), observing firstly, that the application was time barred by 6 months; secondly, that the assessee had done certain activities such as blood donation and plantation etc., but the same were not included in the objects of the assessee trust; thirdly, that the assessee had not furnished the proper and detailed reply, records of its activities, therefore, the genuineness of the activities of the assessee could not be examined.

3.

We have heard rival contentions of the Ld. Representatives of the parties and gone through the record. So far as the dismissal of application holding that the same is time barred is concerned, the ld.

P a g e | 3 ITA No. 1797/JPR/2025 Adarsh Vidhyarthi Sevaa Sanstha Counsel for the assessee has explained that the assessee had earlier filed the application for regular registration well within the stipulated time. However, due to certain deficiencies pointed out by the ld. CIT(E), the same was dismissed. Thereafter, the assessee applied for registration with Rajasthan Public Trust Act, 1959 and in that process, certain delay has occurred. Considering the above submission, the delay in filing the application before the ld. CIT(E) is hereby condoned.

4.

So far as the non-inclusion of certain objects in the memorandum of objects of the assessee-trust is concerned, ld. Counsel for the assessee has submitted that the assessee trust has duly amended its memorandum of objects to include certain and ancillary activities therein. Nonetheless, the said objects such as blood donation etc. are charitable in nature.

5.

So far as non-submission of the detailed reply is concerned, the ld. Counsel for the assessee has submitted that a very short time was granted by the Ld. CIT(E) to the assessee to furnish the reply, which could not be furnished in time. The ld. Counsel, therefore, has submitted that the assessee trust may be given an opportunity to present its case before the ld. CIT(E).

6.

Considering the overall facts and circumstances of the case, in our view, the interests of justice will be well served, if the assessee-trust be

P a g e | 4 ITA No. 1797/JPR/2025 Adarsh Vidhyarthi Sevaa Sanstha given an opportunity to present its case before ld. CIT(E). The impugned order of ld. CIT(E) is, accordingly, set aside and matter is restored to the file of ld. CIT(E) for deciding the application of the assessee trust for the registration u/s 12A of the Act afresh. As discussed above, it will not be ground to reject the application that the assessee has done such ancillary charitable activities which are now part of the objects of the assessee trust.

7.

In the result, the appeal of the assessee-trust is treated as allowed for statistical purposes.

Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 08.06.2026

Sd/- Sd/- (Ratnesh Nandan Sahay) (Sanjay Garg) Accountant Member Judicial Member Dated 08.06.2026 Ganesh Kumar, Sr. PS True Copy Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order,

Asst. Registrar ITAT, Jaipur

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