GURU BHAKTI KALYAN SAMITI,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

ITA 560/JPR/2026Status: DisposedITAT Jaipur30 September 20267 pages
AI SummaryAllowed

What were the facts?

The assessee, Guru Bhakti Kalyan Samiti, filed appeals against two orders dated 28.01.2026 passed by the CIT(E), Jaipur. These orders rejected the assessee's applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The rejections were based on alleged deficiencies in the applications, with no response received from the assessee after deficiency notices were issued. Specifically, the CIT(E) noted that the assessee was not already registered under Section 12AB to apply for registration under Section 12A(1)(ac)(ii), and not approved under Section 80G(5) to apply for approval under the first proviso to Section 80G(5)(ii). The assessee contended that the CIT(E) failed to appreciate that they already held registration and provisional approval, and that the information was available on the departmental website. The assessee had previously obtained regular registration and approval on 16.09.2025 following an ITAT order, and the current applications were for renewal.

What did the Tribunal hold?

The Tribunal held that the impugned orders passed by the CIT(E) were made without due consideration of the facts already on record and without affording any opportunity of hearing to the assessee. The CIT(E) had noted deficiencies in the applications, specifically that the assessee needed to be registered/approved earlier under Section 12AB and Section 80G(5) to be eligible for the applications filed. However, the assessee contended that they were indeed registered/approved, and this information was available in departmental records and on the departmental website. The Tribunal found it fit to restore the issues back to the file of the CIT(E) to reconsider the applications after giving the assessee a due opportunity of hearing and considering the facts already on record. The appeals were allowed for statistical purposes.

What were the issues?

1. Whether the Commissioner of Income Tax (Exemption) erred in rejecting the assessee's application for registration under Section 12AB of the Income Tax Act, 1961, on the grounds of deficiency, when the assessee had already been granted regular registration under Section 12AB(1)(b) vide order dated 16.09.2025 and the application was for renewal. 2. Whether the Commissioner of Income Tax (Exemption) erred in rejecting the assessee's application for approval under Section 80G of the Income Tax Act, 1961, on the grounds of deficiency, when the assessee had already been granted approval under Section 80G(5) vide order dated 16.09.2025 and the application was for renewal. Assessee's Contention: The assessee argued that the CIT(E) failed to appreciate the facts, as the assessee already possessed regular registration under Section 12AB and approval under Section 80G(5), and the applications were for renewal. The necessary information was available on the departmental website. The assessee relied on the fact that they had been granted regular registration/approval for five years from AY 2022-23 to 2026-27. Revenue's Contention: The Ld. DR conceded that the CIT(E) passed the orders without affording the assessee a due opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac),Section 80G(5)

AI-generated summary — verify with the full judgment below

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

Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMAR

Hearing: 23.09.2026Pronounced: 30.09.2026

Per Annapurna Gupta, AM:- Both the present appeals have been filed by the assessee against the separate orders passed by the CIT Exemption Jaipur (hereinafter referred to as “Ld. CIT(E)”), both dated 28.01.2026 for rejecting

P a g e | 2 ITA Nos.559 and 560/JPR/2026 Guru Bhakti Kalyan Samiti assessee’s application seeking registration under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and approval under Section 80G of the Act respectively. 2. . Since the appeals relate to the same assessee with respect to interrelated matters, therefore both the appeals were taken up for

The order continues below.

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