KARTIK SHIKSHA SAMITI,ALWAR vs. CIT(E), JAIPUR, JAIPUR

ITA 1277/JPR/2026Status: DisposedITAT Jaipur28 September 20263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the impugned order passed by the CIT(E) in the interest of justice. It directed that the assessee trust be given one more opportunity of hearing by the CIT(E). The CIT(E) was instructed to pass an order in accordance with the provisions of law after considering all the necessary details and evidence to be submitted by the assessee. The Tribunal did not decide the primary issue of whether denial of registration was justified, but rather remanded the matter for fresh consideration. The ratio decidendi is that in the interest of justice, an opportunity should be granted to an assessee to rectify procedural deficiencies, especially when a statutory application is pending.

What were the facts?

The assessee, Kartik Shiksha Samiti, filed an appeal against an order dated 18.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, primarily because the assessee had not obtained registration under the Rajasthan Public Trust Act, 1959. The assessee's counsel submitted that an application for registration under the RPT Act was made on 4th April 2026, and requested the matter be set aside to the CIT(E) to allow the filing of necessary details. The Revenue's representative had no objection to setting aside the matter, provided the assessee furnished all relevant materials and evidence.

What were the issues?

1. Whether the denial of registration under section 12AB of the Income Tax Act, 1961, by the CIT(E) was justified on the ground of non-registration under the Rajasthan Public Trust Act, 1959? (Question of law) The assessee contended that an application for registration under the Rajasthan Public Trust Act, 1959, had been filed on 4th April 2026, and requested the matter be remanded to the CIT(E) to allow them to submit all necessary details for obtaining registration under section 12AB. The revenue did not object to the remand, emphasizing the need for the assessee to produce all relevant materials, details, and evidence for registration.

Which sections of the Income-tax Act were involved?

Section 12AB

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: 28.09.2026

Per T. R. Senthil Kumar, JM :-

This appeal is filed by the assessee as against order dated 18.03.2026 passed by Commissioner of Income Tax (Exemption), Jaipur denying registration under section 12 AB of the Income Tax Act, 1961 for non-registration under Rajasthan Public Trust Act, 1959. 2. At the outset, Learned Counsel for the assessee submitted that the assessee trust applied for registration in Form No. 6 for registration

2 Asst. Year: NA under RPT Act vide application dated 4th April 2026, and copy of the same produced before us. Thus, Ld. Counsel requested to set aside the matter back to the file of Ld. CIT (E) so that all necessary details will be filed befo

The order continues below.

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