SHRI KAMDHENU GAU SEWA SAMITI,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

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ITA 1478/JPR/2026Status: DisposedITAT Jaipur13 October 2026AY 2026-273 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the impugned orders passed by the CIT(E). The primary reason for this decision was the assessee's undertaking to apply for registration under the Rajasthan Public Trust Act, 1959, and the submission of a copy of this application dated 08.10.2026. The Tribunal acknowledged the assessee's request to allow them to file all necessary details before the CIT(E) for grant of registration under section 12AB and 80G(5). The revenue did not object to this course of action, provided the assessee furnished all relevant materials. In the interest of justice, the ITAT directed that the assessee be given one more opportunity of hearing by the CIT(E) to pass orders in accordance with the law. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Shri Kamdhenu Gau Sewa Samiti, filed two appeals (ITA Nos. 1477 & 1478/JPR/2026) before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, challenging orders dated 23.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, and also denied registration under section 80G. The reasons cited for denial included non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and alleged non-genuineness of the trust's activities. The appeals were filed by the assessee against the orders of the CIT(E).

What were the issues?

1. Whether the denial of registration under section 12AB of the Income Tax Act, 1961, by the CIT(E) was justified? The assessee contended that the matter should be set aside to the CIT(E) to allow the trust to apply for registration under the Rajasthan Public Trust Act, 1959, and to provide all necessary details for registration under section 12AB and 80G(5). The revenue, through the CIT-DR, had no objection to setting aside the matter, provided the assessee submitted all relevant materials, details, and evidence. 2. Whether the denial of registration under section 80G of the Income Tax Act, 1961, by the CIT(E) was justified? This issue is intrinsically linked to the first, as the assessee sought to rectify deficiencies and resubmit applications for both 12AB and 80G registration.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

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

For Appellant: Shri Anil Kumar Agarwal
For Respondent: Shri Anil Dhaka, CIT

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against separate orders both dated 23.03.2026 passed by Commissioner of Income Tax (Exemption), Jaipur denying registration under section 12AB of the Income Tax Act, 1961 for non-registration under Rajasthan Public Trust Act, 1959, for incomplete Form 10AB, non-genuineness of its activities and denying registration u/s 80G of the Act.

2.

At the outset, Ld. Counsel for the assessee undertaken that the assessee trust will apply for registration in Form No. 6 under RPT Act

I.T.A No. 1477 & 1478/JPR/2026 Page No 2 Shri Kamdhenu Gau Sewa Samiti

and filed copy of the application dated 08.10.2026 (after hearing of these appeals). Thus, Ld. Counsel requested to set aside the matter back to the file of Ld. CIT(E) so that all necessary details will be filed before Ld. CIT(E) for grant of registration under section 12AB and 80G(5) of the Act.

3.

Ld. CIT-DR appearing for the Revenue has no objection in setting aside the matter back to the file of CIT(E) and insisted for production of all relevant materials, details and evidences by the assessee trust for granting registration.

4.

Considering rival submissions of the parties and perused the materials on record, including the registration application filed before RPT authorities. In the interest of Justice, the impugned orders passed by Ld. CIT (E) are hereby set aside with a direction to give one more opportunity of hearing to the assessee trust and pass orders in accordance with the provisions of law.

5.

In the result, both the appeals filed by the assessee are hereby allowed for statistical purposes.

Order pronounced in the open court on 13-10-2026

Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 13/10/2026 Dhananjay K., Sr. PS

I.T.A No. 1477 & 1478/JPR/2026 Page No 3 Shri Kamdhenu Gau Sewa Samiti

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, जयपुर

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