BADI MATA GAUSHALA AVAM GAUVANSH SEWA SANSTHAN,BIJAINAGAR vs. COMMISSIONER OF INCOME (EXEMPTION), JAIPUR, JAIPUR

ITA 1638/JPR/2026Status: DisposedITAT Jaipur28 September 20264 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 of the rejection order by their Chartered Accountant. Regarding the substantive issue, the Tribunal, in the interest of justice and considering that the assessee had obtained registration under the Rajasthan Public Trust Act, 1959, set aside the impugned orders passed by the CIT(E). The matter was remanded back to the CIT(E) with a direction to grant one more opportunity of hearing to the assessee trust and pass orders in accordance with the provisions of law. The Tribunal explicitly noted that all relevant materials, details, and evidence would need to be produced by the assessee for granting registration. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Badi Mata Gaushala Avam Gauvansh Sewa Sansthan, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against orders dated 21.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders rejected the assessee's applications for registration under Section 12AB and consequently under Section 80G of the Income Tax Act, 1961. The rejection was primarily due to the assessee's 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 timely information from their Chartered Accountant. The ITAT condoned this delay. The assessee then submitted a Registration Certificate under the RPT Act, dated 22.07.2026, and requested the matter be remanded to the CIT(E). The Revenue had no objection to this course of action.

What were the issues?

1. Whether the delay of 29 days in filing the appeals by the assessee should be condoned? The assessee argued that the delay was due to bona fide reasons beyond their control, specifically the Chartered Accountant's failure to inform them about the rejection order and notice, and that the delay was neither intentional nor deliberate. The Revenue did not present any arguments on this issue. 2. Whether the impugned orders of the CIT(E) denying registration under Section 12AB and 80G should be set aside and the matter remanded to the CIT(E) for fresh consideration? The assessee contended that they had since obtained registration under the Rajasthan Public Trust Act, 1959, and requested the matter be sent back to the CIT(E) to allow them to furnish all necessary details for registration. The Revenue stated they had no objection to setting aside the matter back to the CIT(E), provided the assessee produced all relevant materials, details, and evidence for granting registration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)(ii)

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 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 be

The order continues below.

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