BADI MATA AASHRAM SEWA SANSTHA,BIJAINAGAR vs. COMMISSIONER OF INCOME (EXEMPTION), JAIPUR, JAIPUR

ITA 1635/JPR/2026Status: DisposedITAT Jaipur28 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 29 days in filing the appeals, accepting the assessee's explanation that the delay was due to bona fide reasons beyond their control, specifically the non-communication from their Chartered Accountant regarding the rejection order. On the substantive issue, the Tribunal, in the interest of justice and considering the subsequent registration of the assessee under the Rajasthan Public Trust Act, 1959, set aside the impugned orders passed by the CIT(E). The Tribunal directed the CIT(E) to grant one more opportunity of hearing to the assessee trust and pass orders in accordance with the provisions of law. The ratio decidendi is that subsequent compliance with a prerequisite condition (RPT Act registration) and a reasonable explanation for delay warrant a fresh opportunity for the assessee to obtain registration under Sections 12AB and 80G.

What were the facts?

The assessee, Badi Mata Aashram Sewa Sanstha, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against orders dated February 21, 2026, passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied registration under Section 12AB of the Income Tax Act, 1961, and consequently under Section 80G, primarily due to non-registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB. The appeals were filed with a delay of 29 days, which the assessee attributed to a lack of communication from their Chartered Accountant regarding the rejection order. The ITAT condoned this delay. The assessee then submitted a registration certificate under the RPT Act, dated July 22, 2026, and requested the matter be remanded to the CIT(E) for fresh consideration.

What were the issues?

1. Whether the delay of 29 days in filing the appeals by the assessee should be condoned, considering the explanation provided regarding the non-communication by the Chartered Accountant. (Question of fact) 2. Whether the impugned orders of the CIT(E) denying registration under Section 12AB and Section 80G should be set aside and the matter remanded to the CIT(E) for fresh consideration, in light of the subsequent registration of the assessee under the Rajasthan Public Trust Act, 1959, and the assessee's willingness to furnish all necessary details. Assessee's Contention: The assessee argued that the delay was due to bona fide reasons beyond their control. They also submitted proof of registration under the RPT Act and requested a remand to the CIT(E) to provide all necessary details for grant of registration under Section 12AB and 80G(5). Revenue's Contention: The CIT DR had no objection to setting aside the matter back to the file of the CIT(E), provided the assessee produced all relevant materials, details, and evidences 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: 23.09.2026

Per T. R. Senthil Kumar, JM :-

These two appeals are filed by the assessee as against separate orders both dated 21.02.2026 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 incomplete Form 10AB and consequently denying registration u/s 80G of the Act. Asst. Years: NA

2.

The registry has noted that there is a delay of 29 days in filing the above appeals by the assessee. The assessee vide a notarized affidavit explained the delay in filing the appeals as follows:

1.

That the accompanying appeal before the Hon'bl

The order continues below.

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