SHRI RADHA MADAN MOHAN MANDIR GOSHALA TRUST,JAIPUR vs. ITO EXEMPTION WARD 1, JAIPUR

ITA 665/JPR/2026Status: DisposedITAT Jaipur08 October 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal considered the materials on record, including the Registration Certificate dated 12.05.2026 issued by the RPT authority and a reply letter from the assessee dated 04.02.2026, which had not been considered by the Ld. CIT(E). In the interest of justice, the Tribunal decided to set aside the orders of the Ld. CIT(E) and remand the matters back to his file. The Tribunal directed the Ld. CIT(E) to provide the assessee with one more opportunity of hearing. The Ld. CIT(E) was further directed to grant registration under Sections 12AB and 80G(5) of the Act as per the provisions of law, provided the assessee cooperates by filing the required documents and details. The finding on the specific grounds for denial was not explicitly decided on merits but was rendered moot by the remand. The ratio is that where new evidence becomes available post-rejection, and the revenue has no objection to a remand, the matter should be reconsidered by the assessing authority.

What were the facts?

The assessee, Shri Radha Madan Mohan Mandir Goshal Trust, filed appeals against orders dated 13.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied the assessee registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961. The grounds for denial were the assessee's lack of registration under the Rajasthan Public Trust Act, 1959, and the filing of incomplete Form 10AB. The appeals were filed by the assessee and the respondent was the Income Tax Officer (Exemption), Ward-1, Jaipur. The assessment years are not explicitly stated.

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 the assessee not being registered under the Rajasthan Public Trust Act, 1959, and filing incomplete Form 10AB? (Question of law and fact, concerning Sections 12AB and 80G(5)). Assessee's contention: The assessee argued that a Registration Certificate dated 12.05.2026 had been issued by the RPT authority. Based on this, the assessee requested that the matters be set aside and remanded back to the Ld. CIT(E) for granting both registrations under Sections 12AB and 80G(5). Revenue's contention: The Ld. CIT-DR appearing 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 Ashok Kumar Gupta
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 filing of incomplete Form 10AB.

I.T.A No. 665 & 677/JPR/2025 Page No 2

2.

Ld. Counsel appearing on behalf of the assessee submitted before us copy of Registration Certificate dated 12.05.2026 issue

The order continues below.

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