SHRI KHANDAL VIPRA VIDYALAYA SAMITI,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

ITA 486/JPR/2026Status: DisposedITAT Jaipur28 September 20263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering the rival submissions and the materials on record, including the registration application filed before the RPT authorities, decided to set aside the impugned orders passed by the CIT(E) in the interest of justice. The Tribunal directed that the assessee trust be given one more opportunity of hearing by the CIT(E) to enable it to file all necessary details and evidence. The CIT(E) was further directed to pass orders in accordance with the provisions of law after considering the submissions and evidence. The specific issues of non-registration under the RPT Act, incomplete Form 10AB, and genuineness of activities were not decided on merits but were to be re-examined by the CIT(E) upon fresh consideration. No issue was expressly left undecided.

What were the facts?

The assessee, Shri Khandal Vipra Vidyalaya Samiti, filed two appeals (ITA Nos. 486 and 487/JPR/2026) against orders dated 16.01.2026 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 non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and lack of genuineness of activities. Registration under Section 80G was also denied. The assessment year is not recorded. The assessee sought to remit the matter back to the CIT(E) to provide all necessary details for registration, having applied for registration under the RPT Act on 27th January 2026.

What were the issues?

1. Whether the Commissioner of Income Tax (Exemption) erred in denying registration under Section 12AB of the Income Tax Act, 1961, on grounds of non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and alleged lack of genuineness of activities, and consequently denying registration under Section 80G of the Act. Assessee's Contention: The assessee argued that it had applied for registration under the Rajasthan Public Trust Act, 1959, on 27th January 2026, and requested that the matter be set aside to the CIT(E) to allow the filing of all necessary details for grant of registration under Section 12AB and Section 80G(5) of the Act. Revenue's Contention: The Revenue, through the CIT DR, had no objection to setting aside the matter back to the CIT(E), but insisted on the production of all relevant materials, details, and evidence by the assessee for granting 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

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 16.01.2026 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, for filing incomplete Form 10 AB, for non-genuineness of the activities and 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 vi

The order continues below.

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