SAMRAS BHARAT SEWA SANSTHAN,JAIPUR vs. CIRCLE 1, JAIPUR

ITA 1882/JPR/2025Status: DisposedITAT Jaipur08 October 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, after considering the materials on record, including the Registration Certificate dated 12.02.2026 issued by the RPT authority and the assessee's undertaking to file all necessary documents, decided to set aside the matters. The Tribunal directed the CIT(E) to grant one more opportunity of hearing to the assessee. The principle derived is that if an assessee provides evidence of compliance (like registration under state law) and undertakes to furnish remaining documents, the authorities should grant an opportunity for rectification rather than outright denial, especially in the interest of justice. The operative direction is to remand the matters to the CIT(E) for fresh consideration and grant of registration as per law, provided the assessee cooperates by filing the required documents. No issue was expressly left undecided.

What were the facts?

The assessee, Samras Bharat Sewa Sansthan, filed appeals against orders dated 17.10.2025 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961. The grounds for denial included the assessee not being registered under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and non-compliance with notices. The appeals were filed for assessment year(s) not specified in the judgment. The procedural history involves the denial of registration by the CIT(E) and the subsequent appeals by the assessee to the ITAT.

What were the issues?

1. Whether the denial of registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption) was justified on the grounds of non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and non-compliance with notices. Assessee's Contention: The assessee submitted a copy of the Registration Certificate dated 12.02.2026 issued by the RPT authority and expressed readiness to furnish all other necessary details before the CIT(E). The assessee requested that the matters be set aside to the CIT(E) for granting the registrations. Revenue's Contention: The learned CIT-DR for the Revenue stated that they had no objection to setting aside the matters back to the file of the CIT(E).

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, ‘B’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

For Appellant: Shri Anoop Bhatia, CA and Ms. Apeksha Kalra, Adv
For Respondent: Shri Sharwan Kumar

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against the separate orders both dated 17.10.2025 passed by Commissioner of Income Tax (Exemption), Jaipur, denying the registration u/s. 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the ground that assessee is not registered under Rajasthan Public Trust Act, 1959, incomplete Form 10AB and non compliance of notices.

I.T.A No. 1880 & 1882/JPR/2025 Page No 2 Samras Bharat Sewa Sansthan

2.

Ld. Counsel appearing on behalf of the assessee submitted before us copy of Regist

The order continues below.

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