MATRI CHHAYA CHARITY TRUS,PILANI vs. CIT EXEMPTION, CIT EXEMPTION JAIPUR

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ITA 549/JPR/2026Status: DisposedITAT Jaipur21 August 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order denying 80G registration and remanded the matter back to the CIT(E). The CIT(E) is directed to consider the 80G registration application along with the pending 12AB registration application and pass a fresh order on merits.

What were the facts?

The assessee, Matri Chhaya Charity Trust, filed an appeal against the order of the CIT(E) denying registration under Section 80G of the Income Tax Act. The assessee also had a pending application for registration under Section 12AB.

What were the issues?

Whether the CIT(E) erred in rejecting the 80G registration application without considering the pending 12AB application and without providing adequate opportunity for submissions.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

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

For Appellant: Shri Bhoom Thanvi, CA
For Respondent: Shri Anand Swaroop, CIT

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against order dated 13.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur, denying the registration u/s. 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The grounds of appeal filed by the assessee are as follows:-

1.

The Learned Commissioner of Income Tax (Exemption) has erred in rejecting the application for registration under Section 1 80G(5) of the Act without giving adequate opportunity of making submissions which is against the principle of natural justice

I.T.A No. 549/JPR/2026 Page No 2

2.

The Learned Commissioner of Income Tax (Exemption) has 2 erred in not considering the fact that the Assessee is duly registered under the Rajasthan Public Trust Act, 1959

3.

The learned Commissioner of Income-tax (Exemption) has erred 3 in rejecting application for registration u/s 12AB of the Act on technical

4.

The Petitioner craves the right to add, alter OR in any way amend the ground of appeal.

3.

At the outset, Ld. Counsel for the assessee submitted that the application u/s. 12AB filed on 14.06.2026 with acknowledgement No. 322961540140626 is pending before Ld. CIT(E), therefore requested to set aside the impugned rejection u/s. 80G(5) of the Act to the file of Ld. CIT(E) to decide both the cases on merits.

4.

Per contra, Ld. CIT-DR appearing for the Revenue has no serious objection in setting aside the matter back to the file of Ld. CIT(E).

5.

Heard rival submissions and perused the materials available on record. Ld. Counsel for the assessee submitted before us that the acknowledgement for filing Form 10AB for registration u/s. 12AB of the Act dated 14.06.2026 which is pending before Ld. CIT(E).

Considering the above submission of the assessee, the impugned order passed by Ld. CIT(E), denying the registration u/s. 80G is hereby set aside to the file of Ld. CIT(E) with a direction to consider 80G registration alongwith assessee’s registration u/s. 12AB of the Act and pass a fresh order on merits of the case.

I.T.A No. 549/JPR/2026 Page No 3

6.

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes.

Order pronounced in the open court on 21-08-2026 (PRAKASH) 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

3.

Concerned CIT

4.

CIT (A)

5.

DR, ITAT

6.

Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील"य अ"धकरण,

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