HUMAN HELP CHARITABLE TRUST,SIKAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 703/JPR/2026Status: DisposedITAT Jaipur30 September 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) was not justified in rejecting the assessee's application for registration under Section 12A of the Income Tax Act solely on the grounds of non-registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB. The Tribunal reasoned that registration under the RPT Act is not a mandatory prerequisite for obtaining registration under Section 12A of the Income Tax Act. Furthermore, the Tribunal found that the deficiencies in the application form were curable and that the CIT(E) ought to have granted the assessee an opportunity to rectify them. The Tribunal relied on various High Court pronouncements which have held that such procedural defects should not lead to outright rejection without affording a chance for correction. The ratio of this decision is that procedural irregularities or non-compliance with state-specific registration requirements, which are not explicitly mandated by the Income Tax Act for Section 12A registration, should not be the sole basis for rejection, and an opportunity to cure such defects should be provided. The Tribunal directed the CIT(E) to reconsider the application after giving the assessee an opportunity to furnish the required documents.

What were the facts?

The assessee, Human Help Charitable Trust, filed an appeal against the order dated 31.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) had rejected the assessee's application for registration under Section 12A of the Income Tax Act, 1961. The rejection was based on two grounds: firstly, the assessee was not registered under the Rajasthan Public Trust Act, 1959 (RPT Act), and secondly, the application form (Form 10AB) was incomplete. The judgment notes that the application was incomplete due to the non-furnishing of documents such as the 12AA registration prior to the new regime, which was the basis for obtaining registration under Section 12A(1)(ac)(i) from the CPC, and a self-certified copy of its registration.

What were the issues?

1. Whether the rejection of the assessee's application for registration under Section 12A of the Income Tax Act, 1961, by the CIT(E) was justified on the grounds of non-registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB. The assessee contended that the CIT(E) erred in rejecting the application. The assessee argued that registration under the RPT Act was not a mandatory prerequisite for obtaining registration under Section 12A of the Income Tax Act. The assessee also submitted that the deficiencies in the application form were curable and that the CIT(E) should have provided an opportunity to rectify them. The assessee relied on various High Court judgments to support its contentions regarding the non-mandate of RPT registration. The revenue, represented by the CIT, argued that the assessee had failed to comply with the statutory requirements for registration. The revenue contended that the incomplete application and the lack of registration under the RPT Act were valid reasons for rejection. The revenue may have also argued that the assessee had not demonstrated its charitable nature sufficiently.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12A(1)(ac)(i)

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:- The present appeal has been filed by the assessee against the order passed by the CIT Exemption Jaipur (hereinafter referred to as “Ld. CIT(E)”), dated 31.01.2026 for rejecting assessee’s application seeking registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 Human Help Charitable Trust

2.

Order of the ld. CIT(E) rejecting assessee’s application seeking registration u/s 12A of the Act reveals that the same was rejected for the reason that the assessee was not registered under the Rajasthan Public Trust Act 1959 (in short “RPT”) and on account of incomplete form 10AB.

3.

The application filed by the assessee was noted to be incomplet

The order continues below.

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