BHAVYA FOUNDATION,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR

ITA 647/JPR/2026Status: DisposedITAT Jaipur28 September 2026AY 2025-263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the rival submissions and the materials on record, including the registration application filed before the RPT authorities. In the interest of justice, the Tribunal set aside the impugned orders passed by the Commissioner of Income Tax (Exemption). The Tribunal directed that the assessee be given one more opportunity of hearing and that the Commissioner should pass orders in accordance with the provisions of law. The ratio decidendi is that where an assessee demonstrates a procedural step has been taken (like filing an RPT application) and requests an opportunity to furnish complete details, and the revenue does not object, the matter can be remanded to allow for proper adjudication after all necessary information is provided. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Bhavya Foundation, filed two appeals (ITA Nos. 647 and 648/JPR/2026) against orders dated 13.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied the assessee registration under Section 12AB and 80G(5) of the Income Tax Act, 1961. The denial was based on the assessee's non-registration under the Rajasthan Public Trust Act, 1959, and the filing of an incomplete Form 10AB. The assessee's counsel stated that an application for registration under the RPT Act was filed on 26th May 2026 and requested the matter be set aside to the CIT(E) to allow the filing of all necessary details for registration under Sections 12AB and 80G(5). The Revenue's representative had no objection to setting aside the matter, provided the assessee furnished all relevant materials.

What were the issues?

1. Whether the impugned orders passed by the Commissioner of Income Tax (Exemption) denying registration under Section 12AB and 80G(5) of the Income Tax Act, 1961, are liable to be set aside, in light of the assessee's submission that an application for registration under the Rajasthan Public Trust Act, 1959, was filed and that incomplete details were provided in Form 10AB. Assessee's Contention: The assessee argued that an application for registration under the Rajasthan Public Trust Act, 1959, was filed on 26th May 2026. The assessee requested that the matter be remanded to the Commissioner of Income Tax (Exemption) to allow the submission of all necessary details for obtaining registration under Section 12AB and 80G(5) of the Act. Revenue's Contention: The Revenue's representative (CIT DR) did not object to setting aside the matter. However, the Revenue insisted that the assessee must produce 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

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 13.02.2026 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, for filing incomplete Form 10 AB and consequently denying registration u/s 80G of the Act.

2.

At the outset, Learned Counsel for the assessee submitted that the assessee trust applied for registration in Form No. 6 for registration Asst. Year: NA under RPT Act vide application dated 26th May 2026, and copy of the same produced before us. Thus,

The order continues below.

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