SHRI SHANKHEWAR PARASHVANATH JAIN SHWETAMBER MANDIR SANSTHAN, BHILWARA,JODHPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 699/JPR/2026Status: DisposedITAT Jaipur30 September 2026AY 2026-273 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the submission made by the learned Authorised Representative (AR) for the assessee. The learned AR stated that the assessee wished to withdraw the appeal before the Bench. In light of this submission, the Tribunal decided to dismiss the appeal as withdrawn. The operative direction is that the appeal filed by the Assessee is dismissed as withdrawn. No specific findings were made on the merits of the grounds of appeal raised by the assessee, as the appeal was withdrawn by the assessee. The issue of whether the CIT(E) erred in rejecting the application for registration under section 12AB on the grounds of incomplete form and non-registration under the Rajasthan Public Trusts Act, 1959, was not adjudicated upon.

What were the facts?

The assessee, Shri Shankhewar Parashvanath Jain Shwetamber Mandir Sansthan, Bhilwara, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against an order dated 13.02.2026 passed by the learned Commissioner of Income Tax (Exemption) [CIT(E)], Jaipur. The CIT(E) had rejected the assessee's application for registration under section 12AB of the Income Tax Act, 1961, filed in Form No. 10AB on 27.09.2025. The assessment year in question is 2026-27. The CIT(E) rejected the application on two grounds: the application was incomplete as a copy of registration under section 12A(1)(ac)(i) or (iii) was not furnished, and the assessee was not registered under the Rajasthan Public Trusts Act, 1959. The assessee had submitted a partial reply to a deficiency letter dated 31.01.2026.

What were the issues?

1. Whether the order passed by the learned CIT(Exemption) is bad in law and bad in facts, concerning the rejection of the application for registration under section 12AB? (Mixed question of law and fact, relating to Section 12AB). 2. Whether the learned CIT(E) grossly erred in rejecting the application for registration under section 12AB on the ground of an incomplete form and non-registration under the Rajasthan Public Trusts Act, 1959? (Mixed question of law and fact, relating to Section 12AB). 3. Whether the learned CIT(E) grossly erred in not appreciating the documents and information submitted by the assessee and rejecting the application without affording a reasonable opportunity to rectify alleged technical deficiencies? (Mixed question of law and fact, relating to principles of natural justice and Section 12AB). 4. Whether the learned CIT(E) grossly erred in not considering the objects of the trust and the genuineness of its activities, which are primary considerations for grant of registration under section 12AB? (Mixed question of law and fact, relating to Section 12AB). Assessee's Contentions: The learned Authorised Representative (AR) submitted that the assessee wished to withdraw the appeal. The grounds of appeal generally challenge the rejection of the application by the CIT(E) on grounds of incompleteness, non-registration under the RPT Act, lack of opportunity to rectify deficiencies, and failure to consider the trust's objects and genuineness. Revenue's Contentions: The judgment does not record any specific contentions made by the Revenue before the Tribunal.

Which sections of the Income-tax Act were involved?

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

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: 699/JPR/2026 Assessment Year: 2026-27 PAN: AALTS5350G (Appellant) Assessee Represented: Ms. Raksha Birla, CA (thru V.C.) 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 13.02.2026 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] That on the facts and in the circumstances of the case, the order passed by ld CIT(Exemption) is bad in law and bad in facts.

The order continues below.

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