BHARAT VARSHIYA VEETRAG VIGYAN PATH SHALA SAMITI,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

ITA 1565/JPR/2026Status: DisposedITAT Jaipur28 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that in the interest of justice, the impugned order passed by the CIT(E) should be set aside. The Tribunal 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 relevant materials and details. The principle established is that an assessee should be given a fair opportunity to present their case and provide necessary documentation, especially when the denial of registration is based on a procedural aspect like pending registration under a state act. The Tribunal allowed the appeal for statistical purposes, effectively remanding the matter for fresh consideration.

What were the facts?

The assessee, Bharat Varshiya Veetrag Vigyan Path Shala Samiti, filed an appeal against an order dated 19.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, citing the assessee's non-registration under the Rajasthan Public Trust Act, 1959. The assessee's counsel stated that an application for registration under the RPT Act was filed on 16th March 2026. The assessee requested the matter be set aside to the CIT(E) to allow them to furnish all necessary details for 12AB registration. The Revenue's representative had no objection to setting aside the matter, provided the assessee produced all relevant materials.

What were the issues?

1. Whether the order passed by the Commissioner of Income Tax (Exemption), Jaipur, denying registration under section 12AB of the Income Tax Act, 1961, is sustainable, considering the assessee's pending application for registration under the Rajasthan Public Trust Act, 1959? (Question of law and fact, turning on Section 12AB of the Income Tax Act, 1961 and the Rajasthan Public Trust Act, 1959). Assessee's Contention: The assessee argued that they had applied for registration under the RPT Act on 16th March 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. Revenue's Contention: The Revenue did not object to setting aside the matter, but insisted that the assessee must produce all relevant materials, details, and evidence for granting 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 the order dated 19.03.2026 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 16th March 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 a

The order continues below.

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