BJS PINKCITY,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

ITA 651/JPR/2026Status: DisposedITAT Jaipur28 September 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the rival submissions and the materials on record, including the application filed before the RPT authorities, decided to set aside the impugned order 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). The CIT(E) is to pass an order in accordance with the provisions of law after considering all relevant materials. The specific finding on the genuineness of activities or the validity of the RPT registration was not made by the Tribunal, as the matter was remanded. The issue of registration under section 80G(5) was also implicitly part of the remand. The Tribunal did not expressly leave any issue undecided.

What were the facts?

The assessee, BJS Pinkcity, filed an appeal against an order dated 22.01.2026 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, and doubts regarding the genuineness of the assessee's activities. The assessment year in question is 2023-24. The assessee's counsel submitted that the trust had since obtained registration under the RPT Act on 14.01.2026 and requested the matter be set aside to the CIT(E) for fresh consideration.

What were the issues?

1. Whether the denial of registration under section 12AB of the Income Tax Act, 1961, by the CIT(E) was justified on the grounds of non-registration under the Rajasthan Public Trust Act, 1959, and lack of genuineness of activities, for the assessment year 2023-24? Assessee's contention: The assessee argued that it has now obtained registration under the Rajasthan Public Trust Act, 1959, and sought a remand to the CIT(E) to submit all necessary details for grant of registration under section 12AB and 80G(5) of the Act. Revenue's contention: The Revenue's representative had no objection to setting aside the matter back to the CIT(E) but insisted on the production of all relevant materials, details, and evidences 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 :-

This appeal is filed by the assessee as against separate order dated 22.01.2026 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 and for non- genuineness of its activities.

2.

At the outset, Learned Counsel for the assessee submitted that the assessee trust got registered under the RPT Act and produced copy of the Registration Certificate dated 14.01.2026. Thus, Ld. Counsel requested

2 Asst. Year: 2023-24 to set aside the matters back to the file of Ld. CIT (E) so that all necessary details will be filed before Ld. CIT (E) for grant o

The order continues below.

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