SHRI KRISHAN GAUSHALA SAMITI,JHUNJHUNU vs. CIT EXEMPTION,JAIPUR, JAIPUR

ITA 1614/JPR/2026Status: DisposedITAT Jaipur28 September 20263 pages
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What did the Tribunal hold?

The Tribunal held that in the interest of justice, the impugned orders passed by the CIT(E) should be set aside. The Tribunal granted the assessee trust one more opportunity of hearing before the CIT(E) to pass orders in accordance with the provisions of law. The reasoning was based on the rival submissions and the perusal of materials on record, including the registration application filed before the RPT authorities. The ratio decidendi is that procedural deficiencies, if curable and if both parties agree to a remand for proper adjudication, should be addressed by providing an opportunity to rectify them. The operative direction was to set aside the orders and grant a further opportunity to the assessee. No issue was expressly left undecided.

What were the facts?

The assessee, Shri Krishan Gaushala Samiti, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Benches, against separate orders dated 13.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied the assessee registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961. The reasons for denial included non-registration under the Rajasthan Public Trust Act, 1959, and the filing of incomplete Form 10AB. The assessment years are not recorded. The assessee's counsel requested the matter be set aside to the CIT(E) to allow the filing of necessary details. The Revenue's counsel had no objection to this course of action, provided the assessee produced all relevant materials.

What were the issues?

1. Whether the denial of registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption) was justified, considering the assessee's application for registration under the Rajasthan Public Trust Act, 1959, and the filing of incomplete Form 10AB? (Question of law and fact, turning on Sections 12AB and 80G(5) of the Income Tax Act, 1961, and the Rajasthan Public Trust Act, 1959). Assessee's contention: The assessee argued that it had applied for registration under the Rajasthan Public Trust Act, 1959, and requested the matter be set aside to the CIT(E) to enable the filing of all necessary details for obtaining registration under Sections 12AB and 80G(5). Revenue's contention: The Revenue's counsel had no objection to setting aside the matter, provided the assessee submitted all relevant materials, details, and evidence for the grant of registration.

Which sections of the Income-tax Act were involved?

Section 12AB,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

For Appellant: Ms. Payal Jhorar, Adv
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 13.03.2026 passed by Commissioner of Income Tax (Exemption), Jaipur denying registration under section 12 AB and 80G(5) of the Income Tax Act, 1961 for non-registration under Rajasthan Public Trust Act, 1959 and for filing incomplete Form 10 AB and consequently denying registration u/s 80G of the Act. Asst. Year: NA

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 23rd September 2026, and copy

The order continues below.

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