GURUDWARA SHRI GURUNANAK DEV SEWA MANDAL SANSTHA ,JAIPUR vs. CIT EXEMPTION JAIPUR , JAIPUR

ITA 742/JPR/2026Status: DisposedITAT Cochin28 September 2026AY 2026-274 pages
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What did the Tribunal hold?

The Tribunal held that the impugned orders passed by the CIT(E) were ex parte and were passed without granting the assessee a proper and meaningful opportunity of hearing. Consequently, the issue of grant of registration under Section 12AB of the Income Tax Act was restored back to the file of the Ld. CIT(E) for reconsideration afresh, with a direction to provide due opportunity of hearing to the assessee. Similarly, the issue of denial of approval under Section 80G of the Act, which was consequential to the denial of Section 12AB registration, was also restored back to the file of the Ld. CIT(E) to be considered afresh along with the Section 12AB application. The Tribunal observed that the appeals were allowed for statistical purposes. No issue was expressly left undecided.

What were the facts?

The assessee, Gurudwara Shri Gurunanak Dev Sewa Mandal Sanstha, filed appeals before the Income Tax Appellate Tribunal (ITAT) challenging orders dated 28.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). These orders rejected the assessee's applications for registration under Section 12AB of the Income Tax Act, 1961, and for approval under Section 80G of the Act, both for Assessment Year 2026-27. The CIT(E) had passed the orders ex parte, providing only one opportunity for hearing. The rejection of the Section 12AB application was based on the assessee not being registered under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and alleged non-genuineness of activities. The denial of 80G approval was consequential to the denial of 12AB registration. The ITAT noted that the impugned orders were passed without granting a meaningful opportunity of hearing to the assessee.

What were the issues?

1. Whether the CIT(E) erred in rejecting the assessee's application for registration under Section 12AB of the Income Tax Act, 1961, on the grounds of lack of registration under the Rajasthan Public Trust Act, 1959, incomplete form, and non-genuineness of activities, without granting adequate opportunity of hearing. (Mixed question of law and fact, turning on Section 12AB). 2. Whether the CIT(E) erred in denying approval under Section 80G of the Income Tax Act, 1961, solely on the basis of the rejection of the Section 12AB application, without considering the merits independently and without granting adequate opportunity of hearing. (Mixed question of law and fact, turning on Section 80G). Assessee's contentions: None appeared for the assessee. However, the Tribunal noted that the impugned order was passed without granting a meaningful opportunity of hearing. Revenue's contentions: The judgment does not record any specific contentions made by the revenue. The CIT(E)'s order, as summarized in the facts, cited reasons for rejection.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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 Annapurna Gupta, AM:- Both the present appeals have been filed by the assessee against the separate orders passed by the CIT Exemption Jaipur (hereinafter referred to as “Ld. CIT(E)”), both dated 28.01.2026 rejecting assessee’s application seeking registration under Section 12AB of the Income Tax

P a g e | 2 ITA Nos.741 and 742/JPR/2026 Gurudwara Shri Gurunanak Dev Sewa Mandal Sanstha Act, 1961 (hereinafter referred to as “the Act”) and approval under Section 80G of the Act respectively for Assessment Year 2026-27. 2. Approval u/s 80G of the Act has been denied on account of absence of registration u/s 12AB of the Act. Since the issues involved in the appeals

The order continues below.

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