SANJAY SHIKSHA SAMITI,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 573/JPR/2026Status: 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 09.10.2025 issued by the RPT authority and the assessee's undertaking to provide necessary details, decided to set aside the matter. The Tribunal directed the Ld. CIT(E) to grant one more opportunity of hearing to the assessee. The assessee was also directed to cooperate by filing the required documents and details before the Ld. CIT(E) for passing the order of registration under Section 12AB and Section 80G(5) of the Act. The Tribunal found it fit in the interest of justice to allow the appeals for statistical purposes, remanding the issue back to the Ld. CIT(E) for fresh consideration.

What were the facts?

The assessee, Sanjay Shiksha Samiti, filed two appeals (ITA No. 573 & 576/JPR/2026) against the orders dated 13.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961. The grounds for denial were that the assessee was not registered under the Rajasthan Public Trust Act, 1959, and that Form 10AB was incomplete. The appeals were heard on 30-09-2026 and pronounced on 08-10-2026.

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 lack of registration under the Rajasthan Public Trust Act, 1959, and incomplete Form 10AB? Assessee's Contention: The assessee's counsel submitted a copy of the Registration Certificate dated 09.10.2025 issued by the RPT authority and undertook to file all necessary details before the Ld. CIT(E). The assessee requested that the matters be set aside to the file of the Ld. CIT(E) for granting both registrations. Revenue's Contention: The Ld. CIT-DR for the Revenue stated that they had no objection to setting aside the matters back to the file of the Ld. 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 Ramit Sharma, 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 13.02.2026 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 and incomplete Form 10AB.

2.

Ld. Counsel appearing on behalf of the assessee submitted before us copy of Registration Certificate dated 09.10.2025 issued by RPT

I.T.A No. 573 & 576/JPR/2026 Page No 2 Sanjay Shiksha Samiti

authority and und

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