JAIPUR SEVA FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 1556/JPR/2026Status: DisposedITAT Jaipur28 September 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the rival submissions and the materials on record, including the application filed before the RPT authorities, decided to set aside the impugned order passed by the CIT(E) in the interest of justice. The Tribunal directed that the assessee be given one more opportunity of hearing by the CIT(E) to present all necessary details and evidence. The CIT(E) is to pass an order in accordance with the provisions of law after this opportunity. The Tribunal did not decide on the merits of the original denial but rather remanded the case for a fresh consideration after allowing the assessee to furnish complete information. The specific finding on the justification of the original denial is not recorded as the matter was set aside.

What were the facts?

The assessee, Jaipur Seva Foundation, filed an appeal against the order dated 14.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961. The reasons for denial were the assessee's non-registration under the Rajasthan Public Trust Act, 1959, and the filing of an incomplete Form 10AB. The assessment year under consideration is 2026-27. The assessee's counsel submitted that an application for registration under the RPT Act was filed on 9th April 2026, and requested the matter be set aside to the CIT(E) for filing all necessary details.

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 grounds of non-registration under the Rajasthan Public Trust Act, 1959, and filing of incomplete Form 10AB? Assessee's contention: The assessee argued that an application for registration under the Rajasthan Public Trust Act, 1959, had been filed on 9th April 2026. The assessee sought to have the matter remanded to the CIT(E) to provide all necessary details for obtaining registration under section 12AB. Revenue's contention: The Revenue, through the CIT DR, had no objection to setting aside the matter. However, the Revenue insisted that the assessee must produce all relevant materials, details, and evidence for the grant of 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 14.03.2026 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 for filing incomplete Form 10AB.

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 9th April 2026, and copy of the 2 Asst. Year: 2026-27 same produced before us. Thus, Ld. Counsel requested to set aside the matter back to the file of Ld. CIT (E) so that all n

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →