MAHESH JAN SEVA TRUST,BIKANER vs. THE CIT (EXEMPTION), JAIPUR

PDF · subscribers
ITA 187/JODH/2025Status: DisposedITAT Jodhpur12 June 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the CIT(E) to re-examine the trust's application for registration under Section 12AB and approval under Section 80G afresh, considering the subsequent registration under the RPT Act and any deficiencies in the application form.

What were the facts?

The assessee trust's application for registration under Section 12AB and approval under Section 80G was rejected by the CIT(E) due to lack of registration under the Rajasthan Public Trust Act, 1959, among other reasons. Subsequently, the trust obtained registration under the RPT Act.

What were the issues?

Whether the rejection of registration and approval was justified solely on the ground of non-registration under the RPT Act, and if subsequent registration warrants reconsideration.

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: Shri Rajendra Jain, Advocate (Physical), Shri O.P. Meena, CIT-DR (Virtual)

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. 186 & 187/Jodh/2025 (Assessment Year – NA) Mahesh Jan Seva Trust The CIT (Exemption) C/o Rajendra Jain Advocate, Jaipur 106, Akshay Deep Complex, 5th B Road, Sardarpura Jodhpur-342001 PAN No. AAGTM 8010 J Assessee by Shri Rajendra Jain, Advocate (Physical) Shri O.P. Meena, CIT-DR (Virtual) Revenue by Date of Hearing 24 / 03 / 2026 Date of Pronouncement 12 / 06 / 2026 ORDER PER: SUDHIR PAREEK, J.M.: These appeals by assessee are filed against the order of Ld. Commissioner of Income Tax, Exemption, Jaipur [hereinafter referred to CIT(E)] dated 27.12.2024 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. 186 & 187/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 29.06.2024 and 30.06.2024 respectively. The Ld. CIT(E) has rejected the application for registration u/s 12AB and approval u/s 80G of the Act vide order even dated 27.12.2024, on the ground of irrevocable clause and 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 of the CIT(E) dated 27.12.2024, refusing the registration/ approval, the appellant assessee, the Trust was registered by Devasthan Vibhag under the RPT Act, 1959 on 25.03.2025. 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

3 ITA Nos. 186 & 187/Jodh/2025 Asst. Year: NA Income Tax Act with restoration of provisional registration and provisional approval.

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 absence of ground of irrevocable clause in Trust deed, 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 10.03.2025, after 3 months to the rejection of its application for registration under Section 12AB and approval under Section 80G by the Ld. CIT(E), on 27.12.2024. 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).

4 ITA Nos. 186 & 187/Jodh/2025 Asst. Year: NA 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.

7.

In the result, both the appeals of the assessee trust are allowed for statistical purpose.

Order pronounced on 12/06/2026 under Rule 34(4), in accordance with the ITAT Rules, 1963.

Sd/- Sd/- (DR. MITHA LAL MEENA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12/06/2026. 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,

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →