VIKAS SEWA SANSTHAN,JODHPUR vs. CIT EXEMPTION JAIPUR, JAIPUR

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ITA 507/JPR/2026Status: DisposedITAT Jaipur21 August 2026AY 2026-273 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that appeals arising from orders passed by the CIT(E), Jaipur are exclusively cognizable by the Jodhpur Bench. Therefore, the appeal filed before the Jaipur Bench was not maintainable.

What were the facts?

The assessee filed an appeal before the Jaipur Bench of the ITAT against an order denying registration under Section 12AB. The assessee requested a transfer of the appeal to the Jodhpur Bench, citing a mistake in filing and the pendency of a related appeal there.

What were the issues?

The primary issue was the territorial jurisdiction of the Income Tax Appellate Tribunal for hearing appeals against orders passed by the Commissioner of Income Tax (Exemption), Jaipur.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order dated 12.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur, denying the registration u/s. 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for incomplete filing of Form No. 10AB and non registration under Rajasthan Public Trust Act (RPT Act).

2.

At the outset, the assessee filed its letter 29.06.2026 submitted that assessee filed appeal both against 12AB rejection order and

I.T.A No. 507/JPR/2026 Page No 2 Vikas Sewa Sansthan

80G(5) rejection order. However, by mistake 12AB order was filed before Jaipur Bench and 80G appeal filed before the Jurisdictional Jodhpur Bench which is pending, therefore requested to transfer the present appeal ITA No. 507/JPR/2026 to Jodhpur.

3.

We have considered the above submission of the assessee Territorial jurisdiction notification and Standing Order No. 01 of 2021 issued by the Hon'ble President, ITAT wherein the appeals arising from the order passed by ld. CIT(E), Jaipur are cognizable exclusively by the Jodhpur Bench of the Tribunal. Following the above Standing Order No. 01 of 2021 issued by Hon'ble President, ITAT, the above appeal filed by the assessee before Jaipur Bench is therefore not maintainable and the same is hereby dismissed, with liberty to the assessee to file appropriate appeal before Jodhpur Bench in the manner known to law.

4.

In the result, the appeal filed by the assessee is hereby dismissed.

Order pronounced in the open court on 21-08-2026

Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 21/08/2026 Dhananjay K., Sr. PS

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue

I.T.A No. 507/JPR/2026 Page No 3 Vikas Sewa Sansthan

3.

Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, जयपुर

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