NARAYNI DEVI GOVIND RAM TOSHNIWAL CHARITY TRUST,AJMER vs. EXEMPTION WARD 1, JAIPUR

ITA 1213/JPR/2026Status: DisposedITAT Jaipur30 September 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the impugned orders passed by the CIT(E) were not sustainable in the eyes of law. The Tribunal noted that the rejection was primarily based on the non-submission of the registration certificate under the Rajasthan Public Trust Act, 1959, and an allegedly incomplete Form 10AB. While the assessee provided evidence of registration under the Rajasthan Public Trust Act, 1959, and claimed Form 10AB was complete, the Tribunal found that the situation, regardless of the specific reasons for rejection, amounted to a failure to provide an adequate opportunity of being heard to the appellant. Therefore, the Tribunal set aside the impugned orders passed by the CIT(E) and directed the CIT(E) to pass fresh orders after providing a reasonable opportunity of being heard to the appellant. The appellant was directed to appear before the authority to place on record the requisite documents. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Narayni Devi Govind Ram Toshniwal Charity Trust, filed appeals against orders dated 28.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) rejected the assessee's applications for final registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The grounds for rejection were the filing of an incomplete/incorrect Form 10AB and the failure to obtain registration under the Rajasthan Public Trust Act, 1959. The assessee contended that Form 10AB was duly filled and accepted by the portal, and that it was indeed registered under the Rajasthan Public Trust Act, 1959, providing a certificate dated 09.09.2026. The appeals were filed before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench.

What were the issues?

1. Whether the CIT(Exemption) erred in rejecting the final registration application filed under Section 12AB of the Income Tax Act, 1961, on the grounds of incomplete Form 10AB and non-registration under the Rajasthan Public Trust Act, 1959. (Question of law and fact) 2. Whether the CIT(Exemption) erred in rejecting the application for approval under Section 80G of the Income Tax Act, 1961, on the ground of non-registration under Section 12AB of the Act. (Question of law and fact) Assessee's contentions: The assessee argued that Form 10AB was duly and completely filled and accepted by the portal, and no errors were pointed out. The assessee also contended that it was duly registered under the Rajasthan Public Trust Act, 1959, since 09.09.2026, and this certificate was placed on record. The rejection of registration and approval was therefore invalid, unlawful, and against the principles of natural justice. Revenue's contentions: The judgment records that the Ld. DR for the Revenue was heard, but their specific contentions are not detailed.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

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

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellants, Narayni Devi Govind Ram Toshniwal Charity Trust by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 28.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:- I.T.A No. 1213 &1214/JPR/2026 Page No 2

“1. On the facts and in the circumstances of the case as well as in the law, Id. CIT(Exemption) has grossly erred in rejecting the final registration application filed u/s 12AB of the Income Tax Act, 1961. Such denial of registration is invalid in law as well as facts of the case, hence d

The order continues below.

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