RUNGTA REASEARCH AND CHAIRITABLE TRUST,JAIPUR vs. CIT EXEMPTION JAIPUR, JAIPUR

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ITA 1416/JPR/2025Status: DisposedITAT Jaipur18 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by giving the assessee an opportunity to furnish the required details. The impugned order was set aside, and the matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee, Rungta Research and Charitable Trust, applied for registration under Section 12A(1)(ac)(vi) of the Income Tax Act. The CIT(E) rejected the application for failure to furnish certain details.

What were the issues?

Whether the assessee should be granted an opportunity to furnish details for registration under Section 12A(1)(ac)(vi) after the application was rejected for non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANJAY GARG & SHRI RATNESH NANDAN SAHAY

Hearing: 18.03.2026Pronounced: 18.05.2026

P a g e | 1 ITA No.1416/JPR/2025 Rungta Research and Charitable Trust IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” BENCH, JAIPUR

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER

ITA No.1416/JPR/2025 (Assessment Year: NA) Rungta Research and Vs. CIT (E), Jaipur Charitable Trust C-5 Krishna Balram, Cailgiri Road Malviya Nagar Jaipur 302017 �थायीलेखासं./जीआइआरसं./PAN/GIR No:AAETR3559D Appellant .. Respondent Appellant by : Sh. R.S. Poonia, CA Respondent by : Mrs. Alka Gautam

Date of Hearing 18.03.2026 Date of Pronouncement 18.05.2026

O R D E R Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the orders of the Ld. Commissioner of Income Tax (Exemption) (hereinafter referred to as “Ld. CIT(E)”) dated 27.09.2025, passed u/s 12(1)(ac)(vi)of the Income Tax Act,1961 (hereinafter referred to as “the Act”).

P a g e | 2 ITA No.1416/JPR/2025 Rungta Research and Charitable Trust 2. The assessee in this appeal is aggrieved by the action of the Ld. CIT(E) in rejecting the application of the assessee for registration u/s 12A(1)(ac)(vi)(B) of the Act.

3.

At the outset, the learned counsel for the assessee has submitted that the assessee is a trust engaged in charitable activities. The assessee-trust had filed an application for registration u/s 12A of the Act. The Ld. CIT(E) had called for certain details relating to the activities of the assessee trust. However, due to certain reasons, the assessee could not furnish the requisite details as the members of the assessee trust were not conversant with the online proceedings of registration with the Ld. CIT(E). The learned counsel has submitted that though, certain details were already attached with the application of the assessee trust, however, some further details were called upon by the Ld. CIT(E), which could not be furnished due to inadvertence. He has submitted that in the interests of justice, the assessee trust may be given an opportunity to furnish the requisite details before the Ld. CIT(E).

4.

After hearing the learned representatives of the parties, we are of the view that the interests of justice will be well served if the assessee be given an opportunity to furnish the requisite details and present its case before the Ld. CIT(E). In view of this, the impugned order of the Ld. CIT(E) is set aside and the matter is restored to the file of the Ld. CIT(E) with a direction to give a fresh opportunity to the assessee to

P a g e | 3 ITA No.1416/JPR/2025 Rungta Research and Charitable Trust present its case and furnish the necessary details and thereafter, to decide the application of the assessee in accordance with law.

5.

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

Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 18/05/2026.

Sd/- Sd/- (Ratnesh Nandan Sahay) (Sanjay Garg) Accountant Member Judicial Member Dated 18.05.2026 Mittali, Sr. PS

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