SRSL CHARITABLE TRUST,UDAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 55/JPR/2026Status: DisposedITAT Cochin29 September 2026AY 2026-274 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged that the CIT(E) had recorded that notices were served, but the appellant denied the service of summons. To ensure the cause of justice, the Tribunal held that the appellant was entitled to one more opportunity to be heard on merits. The Tribunal noted that the appellant had also filed its registration issued under the Rajasthan Public Trust Act, 1959. Consequently, the impugned order passed by the CIT(E) was set aside. The CIT(E) was directed to decide the matter afresh, providing an adequate opportunity of being heard to the appellant. The appeal filed by the appellant was allowed for statistical purposes.

What were the facts?

The assessee, SRSL Charitable Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated 25.11.2025 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) had rejected the Trust's application for renewal of registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The rejection was based on grounds of non-prosecution, failure to furnish necessary details, non-registration under the Rajasthan Public Trust Act, 1959, and non-genuineness of activities. The Trust argued that it had not received any notices from the CIT(E) and was ready to appear and comply with the requirements. The Trust also submitted its registration under the Rajasthan Public Trust Act, 1959.

What were the issues?

1. Whether the order passed by the CIT(E) rejecting the application for renewal of registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, is bad in law and facts, violating principles of natural justice and jurisdiction. 2. Whether the CIT(E) erred in rejecting the application for registration/approval under Section 12AA of the Act. Assessee's Contentions: The assessee contended that the impugned order was bad in law and facts, passed without providing an adequate and reasonable opportunity of being heard, and was without jurisdiction, barred by limitation, and in violation of natural justice. The assessee argued that it had not received any notices from the CIT(E) and was ready to appear before the authority on any date fixed, requesting one more opportunity. The assessee also stated that it had previously been granted registration under Section 12AA based on similar facts, and no change had occurred, making the rejection a mere change of opinion. The assessee also submitted its registration under the Rajasthan Public Trust Act, 1959. Revenue's Contentions: The revenue, through the CIT(E), rejected the application on grounds of non-prosecution, non-furnishing of necessary details, non-registration under the Rajasthan Public Trust Act, 1959, and non-genuineness of activities and non-compliance under clause (i) of 12A(1)(ac). The CIT(E) noted that three opportunities were given with gaps of 12-13 days, but the appellant did not respond.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellants, SRSL Charitable Trust by filing the present appeal, sought to set aside the impugned order dated 25.11.2025 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:- “1. The Impugned order u/s 12ABof the Act dated 25/11/2025 is bad in law and on facts, without providing adequate & reasonable opportunity of being heard, being without juri iction, barred by limitation and for various other reasons illegal, bad in law, glaring violation of natural justice and hence the same may kindly be quashed.

I.T.A No.55/JPR/2026 Page No 2

2.

The Ld. CIT(E) erred in law as well as on th

The order continues below.

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