SHRI KHANDAL VIPRA KALYAN TRUST ,PUSHKAR , AJMER vs. CIT(E), JAIPUR, JAIPUR

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ITA 630/JPR/2026Status: DisposedITAT Jaipur13 October 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the rival submissions and the materials on record, including the registration application filed before the RPT authorities, decided to set aside the impugned orders passed by the CIT(E) in the interest of justice. The Tribunal directed that the assessee trust be given one more opportunity of hearing by the CIT(E) to enable it to file all necessary details and evidence. The CIT(E) was instructed to pass orders in accordance with the provisions of law after considering these submissions. The specific grounds for denial of registration under section 12AB and 80G were not decided on merits, as the matter was remanded. The ratio decidendi is that in the interest of justice, an opportunity should be granted to an assessee to rectify procedural deficiencies or provide missing documentation, especially when the assessee demonstrates willingness to comply.

What were the facts?

The assessee, Shri Khandal Vipra Kalyan Trust, filed two appeals (ITA No. 630 & 631/JPR/2026) before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against separate orders dated 16.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, citing reasons such as non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and non-genuineness of activities. Registration under section 80G of the Act was also denied. The appeals were filed for assessment year(s) not explicitly stated but implied to be the period for which registration was sought.

What were the issues?

1. Whether the Commissioner of Income Tax (Exemption) erred in denying registration under section 12AB of the Income Tax Act, 1961, to the assessee trust on grounds of non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and alleged non-genuineness of activities? (Question of law and fact, turning on Section 12AB). 2. Whether the Commissioner of Income Tax (Exemption) erred in denying registration under section 80G of the Income Tax Act, 1961? (Question of law and fact, turning on Section 80G). Assessee's Contentions: The assessee's counsel stated that the trust would apply for registration under the Rajasthan Public Trust Act, 1959, and had filed a copy of the application dated 06.10.2026. The counsel requested that the matter be set aside to the CIT(E) to allow the filing of all necessary details for granting registration under sections 12AB and 80G(5). Revenue's Contentions: The CIT-DR for the Revenue had no objection to setting aside the matter back to the CIT(E) but insisted on the production of all relevant materials, details, and evidence by the assessee trust for granting 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 P. C. Parwal, CA
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 16.01.2026 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.

I.T.A No. 630 & 631/JPR/2026 Page No 2 Shri Khandal Vipra Kalyan Trust

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 and filed copy of the application dated 06.10.2026 (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. 630 & 631/JPR/2026 Page No 3 Shri Khandal Vipra Kalyan Trust

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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