JYOTIRMAYA GOMRIT SEVA SANSTHAN ,PALI vs. CIT (E) , JAIPUR

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ITA 844/JODH/2025Status: DisposedITAT Jodhpur05 May 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the CIT(E) to re-examine the assessee's application for registration under Section 12AB and approval under Section 80G afresh. This re-examination is to be done after the assessee removes deficiencies in Form 10AB and justifies the genuineness of its activities.

What were the facts?

The assessee trust applied for registration under Section 12AB and approval under Section 80G, which were rejected by the CIT(E) due to incomplete forms, non-genuineness of activities, and lack of registration under the Rajasthan Public Trust Act, 1959. Subsequently, the trust obtained registration under the RPT Act.

What were the issues?

Whether the rejection of registration and approval was justified given the subsequent registration under the RPT Act, and if the assessee has addressed other grounds for rejection.

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)
Hearing: 30.04.2026

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. 843 & 844/Jodh/2025 (Assessment Year – NA) Jyotirmaya Gomrit Seva The CIT (Exemption) Sansthan Jaipur 3, Krishna Nagar Sardar Samand Road, Pali - 306401 PAN No. AAIAJ 2183 Q Assessee by Smt. Raksha Birla, CA (Virtual) Shri Anil Kumar Bharadwaj, CIT (Virtual) Revenue by Date of Hearing 30.04.2026. Date of Pronouncement 05.05.2026. ORDER DR. MITHA LAL MEENA, A.M.: These appeals by assessee are filed against the order of Ld. Commissioner of Income Tax, Exemption, Jaipur [hereinafter referred to CIT(E)] dated 08.09.2025 challenging therein rejection of its application for registration under Section 12AB and approval under Section 80G of the Act on the ground of absence of registration under Rajasthan Public Trust Act, 1959 (in short the RPT Act).

2 ITA Nos. 843 & 844/Jodh/2025 Asst. Year: NA 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 12A(1)(ac)(iii) and approval under Section 80G of the Act on 18.03.2025. The Ld. CIT(E) has rejected the application for registration on 08.09.2025, 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.

3.

The Ld. counsel for the assessee has submitted that subsequent to the order passed by the CIT(E) on 08.09.2025 refusing the registration/ approval, the appellant assessee Trust was registered by Devasthan Vibhag under the RPT Act, 1959 on 22.04.2026. 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 with regular approval under Section 80G of the Income Tax Act with restoration of provisional registration and provisional approval.

3 ITA Nos. 843 & 844/Jodh/2025 Asst. Year: NA 4. 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 22.04.2026 after 7 months to the rejection of its application for registration under Section 12AB and approval under Section 80G by the Ld. CIT(E), on 08.09.2025. However, the AR failed to make submission on the issue of incomplete form 10AB and non-genuineness of activities.

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 and approval u/s 80G of the Act is restored to the file of the CIT(E) for adjudication in accordance with law.

4 ITA Nos. 843 & 844/Jodh/2025 Asst. Year: NA 7. In the result, both the appeals of the assessee trust are allowed for statistical purpose. Order pronounced in the open court on 05/05/2026.

Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05/05/2026. 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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