INDO ART & CULTURE SCHOOL SOCIETY,JAIPUR vs. CIT(EXEMPTION), JAIPUR

ITA 1548/JPR/2026Status: DisposedITAT Jaipur28 September 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the rival submissions and the materials on record, including the registration application filed before the RPT authorities, decided to set aside the impugned orders passed by the CIT(E) in the interest of justice. The Tribunal directed that the assessee trust be given one more opportunity of hearing. The CIT(E) was instructed to pass orders in accordance with the provisions of law after considering all necessary details and evidence. The Tribunal found that providing an opportunity for a fresh hearing and submission of documents would serve the interest of justice, especially given the pending RPT Act registration. The specific finding on whether the initial denial was justified was not elaborated upon, as the matter was remitted for fresh consideration. The operative direction was to grant a further opportunity to the assessee.

What were the facts?

The assessee, Indo Art & Culture School, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against separate orders dated March 18, 2026, passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied the assessee registration under section 12AB of the Income Tax Act, 1961. The denial was primarily due to the assessee's non-registration under the Rajasthan Public Trust Act, 1959, which consequently led to the denial of registration under section 80G of the Act. The assessment year in question is 2027-28. The assessee had applied for registration under the RPT Act on March 24, 2026.

What were the issues?

1. Whether the denial of registration under section 12AB of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption) was justified, considering the assessee's pending application for registration under the Rajasthan Public Trust Act, 1959? 2. Whether the consequential denial of registration under section 80G of the Income Tax Act, 1961, was appropriate? Assessee's contention: The assessee's counsel submitted that an application for registration under the RPT Act was filed on March 24, 2026. They requested that the matter be set aside to the CIT(E) to allow the assessee to furnish all necessary details for obtaining registration under section 12AB and 80G(5) of the Act. Revenue's contention: The CIT DR for the Revenue had no objection to setting aside the matter. They insisted that the assessee should produce all relevant materials, details, and evidence for granting registration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,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: 28.09.2026

Per T. R. Senthil Kumar, JM :-

These two appeals are filed by the assessee as against separate orders both 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 and consequently denying registration u/s 80G of the Act.

2.

At the outset, Learned Counsel for the assessee submitted that the assessee trust applied for registration in Form No. 6 for registration under RPT Act vide application dated 24th March 2026, and copy of the Asst. Year: 2027-28 same produced before us. Thus, Ld. Counsel requested to se

The order continues below.

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