OM PRAKASH AGARWAL CHARITABLE FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 1641/JPR/2026Status: DisposedITAT Jaipur30 September 2026AY 2026-273 pages
AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, considered the submission made by the learned Authorized Representative (AR) for the Assessee. The learned AR stated that the Assessee wished to withdraw the present appeal because the Assessee had subsequently been granted registration under section 12A of the Act by the learned CIT(E) via an order dated 17.09.2026. In light of this submission, the Tribunal decided to dismiss the appeal as withdrawn. No finding was made on the merits of the original rejection by the learned CIT(E) as the appeal was withdrawn by the Assessee. The operative direction was to dismiss the appeal.

What were the facts?

The Assessee, Om Prakash Agarwal Charitable Foundation, filed an application in Form No. 10AB on 30.09.2025 for registration under section 12AB of the Income Tax Act, 1961. The Assessing Officer, the learned Commissioner of Income Tax (Exemption), Jaipur (CIT(E)), issued a deficiency letter on 18.01.2026, requesting a certificate of registration under the Rajasthan Public Trusts Act, 1959. The Assessee responded that it was in the process of obtaining this registration. Subsequently, a show cause notice was issued, to which no reply was filed. The learned CIT(E) rejected the application on 18.03.2026, solely on the ground that the Assessee lacked registration under the Rajasthan Public Trusts Act, 1959. The Assessee appealed this rejection to the Income Tax Appellate Tribunal (ITAT), Jaipur Bench.

What were the issues?

1. Whether the learned CIT(E) erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961, on surmises and technical grounds without appreciating the facts of the case? 2. Whether the learned CIT(E) erred in rejecting the application for re-registration on the ground that the assessee trust was not registered under the Rajasthan Public Trusts Act, 1959, without properly appreciating that the appellant had informed the learned CIT(E) that it was in the process of obtaining such registration? Assessee's Contentions: The Assessee argued that the rejection of the application by the learned CIT(E) was unwarranted and unjustified, based on surmises and technical grounds. Specifically, the Assessee contended that the rejection for not being registered under the Rajasthan Public Trusts Act, 1959, was erroneous because it had informed the learned CIT(E) that it was in the process of obtaining the said registration. The Assessee prayed for the registration to be allowed. Revenue's Contentions: The judgment does not record any specific contentions made by the Revenue.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii),Section 12A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, JAIPUR Before: Shri Kuldip Singh, Judicial Member And Shri Prakash, Accountant Member ITA No: 1641/JPR/2026 Assessment Year: 2026-27

Om Prakash Agarwal CIT Charitable Foundation Exemption Jaipur D-43 Ambabari Jaipur Vs PAN: AAATO 4195 N (Respondent) (Appellant)

Assessee Represented: Sh. Harshit Agarwal, CA Revenue Represented: Sh. Shravan Kumar Meena, CIT Date of hearing : 23-09-2026 Date of pronouncement : 30-09-2026

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as "the learned CIT(E)"] dated 18.03.2026 passed in Form No. 10AD under section 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), rejecting the application of the Assessee for registration under section 12AB of the Act.

2.

The grounds of appeal raised by the Assessee before us read as under:

"

1.

On facts and in the circumstance of the matter Ld. CIT (Exemption) has grossly erred in rejecting the application for registration u/s 12A of the Income Tax Act, 1961, filed in form 10AB merely on surmises and t

The order continues below.

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