AKHIL BHARAT SINDHI BRAHM KHATRI SAHAITA VIDYA TRUST,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

ITA 1263/JPR/2026Status: DisposedITAT Jaipur15 October 20264 pages
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What were the facts?

The assessee, Akhil Bharat Sindhi Brahm Khatri Sahaita Vidya Trust, filed two appeals before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against separate orders dated 14.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). These orders rejected the assessee's applications for approval under Section 80G and registration under Section 12A of the Income Tax Act, 1961. The denial of 80G approval was consequential to the rejection of 12A registration. The CIT(E) rejected the 12A application primarily because the assessee was not registered under the Rajasthan Public Trust Act, 1959 (RPT Act) and due to an incomplete Form 10AB. The assessee contended that an application for RPT Act registration was pending, and the CIT(E) had provided insufficient opportunities for hearing.

What did the Tribunal hold?

The Tribunal held that the CIT(E) had not afforded sufficient opportunity of hearing to the assessee while rejecting its applications for registration under Section 12A and approval under Section 80G. Considering that an application for registration under the Rajasthan Public Trust Act, 1959, was pending before the competent authority, and the assessee had submitted Form No. 6 in support, the Tribunal found it in the interest of justice to reconsider the matter. The Tribunal restored both applications back to the file of the CIT(E) with a direction to grant due opportunity of hearing to the assessee and reconsider the applications afresh. The principle established is that statutory authorities must provide adequate opportunities for hearing before passing adverse orders, especially when relevant applications are pending before other authorities. The appeals were allowed for statistical purposes.

What were the issues?

1. Whether the CIT(E) erred in rejecting the assessee's application for registration under Section 12A of the Income Tax Act, 1961, on the grounds of non-registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB, without affording sufficient opportunity of hearing? 2. Whether the CIT(E) erred in rejecting the assessee's application for approval under Section 80G of the Income Tax Act, 1961, as a consequence of the rejection of the Section 12A registration? Assessee's Contention: The assessee argued that an application for registration under the RPT Act was pending before the Assistant Commissioner, Devasthan Vibhag, Jaipur, and that the CIT(E) had not provided adequate opportunities for hearing before passing the impugned orders. The assessee placed Form No. 6 on record to support its claim of pending RPT registration proceedings. Revenue's Contention: The Ld. DR (Departmental Representative) fairly agreed to the assessee's submission regarding the need for reconsideration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

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Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

Hearing: 14.10.2026Pronounced: 15.10.2026

Per Annapurna Gupta, AM:- Both the present appeals have been filed by the assessee against separate orders passed by the CIT Exemption Jaipur (hereinafter referred to as “Ld. CIT(E)”), both dated 14.03.2026 rejecting assessee’s

P a g e | 2 ITA Nos.1262 and 1263/JPR/2026 Akhil Bharat Sindhi Brahm Khatri Sahaita Vidya Trust application seeking approval under Section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and registration under Section 12A of the Act respectively.

2.

Approval u/s 80G of the Act has been denied on account of absence of registration u/s 12A of

The order continues below.

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