LAWRENCE AND MAYO EDUCATIONAL SOCIETY,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 926/JPR/2026Status: DisposedITAT Cochin28 September 2026AY 2026-273 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 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. The CIT(E) is to pass orders in accordance with the provisions of law after considering all the necessary details. The ratio decidendi is that in the interest of justice, an assessee should be given an opportunity to rectify procedural deficiencies, especially when the application for a prerequisite registration (like under the RPT Act) has been filed. The operative direction is to set aside the orders and remand the matter for fresh consideration with an opportunity for a hearing. No issue was expressly left undecided.

What were the facts?

The assessee, Lawrence and Mayo Educational Society, filed two appeals (ITA Nos. 925 and 926/JPR/2026) against orders dated 28.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied registration under section 12AB of the Income Tax Act, 1961, citing non-registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB. Consequently, registration under section 80G was also denied. The assessment year in question is 2026-27. The assessee's counsel requested that the matter be set aside to the CIT(E) to allow the filing of all necessary details for registration. The Revenue's representative had no objection to this course of action, provided the assessee furnished all relevant materials.

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, to the assessee, Lawrence and Mayo Educational Society, for assessment year 2026-27, on grounds of non-registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB, thereby also denying registration under section 80G of the Act. Assessee's Contention: The assessee's counsel argued that an application for registration under the Rajasthan Public Trust Act, 1959, was filed on 21st January 2026. The counsel requested that the matter be remanded to the CIT(E) to enable the filing of all necessary details for obtaining registration under section 12AB and 80G(5) of the Act. Revenue's Contention: The Learned CIT DR for the Revenue stated that they had no objection to setting aside the matter back to the CIT(E). However, they 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,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 28.03.2026 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 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: 2026-27 under RPT Act vide application dated 21st January 2026, and copy of the same produced before us. Thus, Ld.

The order continues below.

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