AAAAG8324Q,JAIPUR vs. CIT EXEMPTION, JAIPUR

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ITA 764/JPR/2026Status: DisposedITAT Jaipur13 October 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the impugned order passed by the CIT(E) was bad in law as it appeared that adequate opportunity of being heard had not been granted to the appellant. The Tribunal noted that the assessee's case for registration under Section 12AB had already been remanded back to the CIT(E) for a fresh decision after providing an adequate opportunity of being heard. Therefore, in these circumstances, the Tribunal found no option but to send the case back for consequential approval under Section 80G of the Act, subject to the appellant obtaining registration under Section 12AB upon production of necessary evidence. The appeal was allowed for statistical purposes by setting aside the impugned order and directing the CIT(E) to decide the matter afresh after providing a reasonable opportunity of being heard to the appellant. No issue was expressly left undecided.

What were the facts?

The assessee, Green Tomorrow Society, filed an appeal against an order dated 28.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) rejected the assessee's application for approval under Section 80G(5)(ii) of the Income Tax Act, 1961. The grounds for rejection included an incomplete Form 10AB, non-registration under the Rajasthan Public Trust Act, 1959, and lack of registration under Section 12AB of the Act. The assessee contended that non-compliance with a deficiency notice was due to a reasonable cause and that adequate opportunity of being heard was not granted. The ITAT noted that the assessee's case for registration under Section 12AB had already been remanded back to the CIT(E) for a fresh decision.

What were the issues?

1. Whether the learned CIT(E) erred in rejecting the application for approval under Section 80G(5)(ii) without properly appreciating the objects and genuineness of the appellant society's activities, and whether adequate opportunity of being heard was granted? (Question of law and fact, concerning Section 80G(5)(ii) and principles of natural justice). 2. Whether the rejection of approval under Section 80G was erroneously linked to the rejection of registration under Section 12AB without independent examination? (Question of law, concerning the interrelationship of Sections 80G and 12AB). Assessee's contentions: The order of the CIT(E) is bad in law and on facts. The CIT(E) failed to appreciate the objects and genuineness of the society's activities. Non-compliance with the deficiency notice was not deliberate but due to a reasonable cause. Adequate opportunity of being heard was not granted. The CIT(E) erred in holding that registration under Section 12AB was not granted and in linking the rejection of 80G approval to the 12AB rejection without independent examination. Revenue's contentions: The judgment records that the Ld. DR for the Revenue was heard, but their specific contentions are not detailed.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “A” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “A” BENCH, JAIPUR (PHYSICAL HEARING) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI PRAKASH, ACCOUNTANT MEMBER ITA No: 764/JPR/2026

Green Tomorrow Society The CIT(Exemption), (earlier filed in the name of Jaipur AAAAG8324Q) Vs (Respondent) 28, Printers Nagar-II, Tonk Road, Jaipur. PAN: AAAAG8324Q (Appellant) Assessee Represented: Ms. Teena Rathore, C.A. Revenue Represented: Sh. Ananad Swaroop, CIT Date of hearing : 30-09-2026 Date of pronouncement : 13-10-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Green Tomorrow Society by filing the present appeal, sought to set aside the impugned order dated 28.01.2026 passed by the Commissioner of income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the grounds inter alia that:- “1. The order passed by the learned CIT (Exemption(, Jaipur is bad in law and on facts. The Learned CIT(Exemption) erred in rejecting the application without properly appreciating the objects and genuineness of activities of the appellant society. The Learned CIT(Exemption) failed to consider that non-compliance to deficiency notice was neither intention nor deliberate but due to reasonable cause. The Learned CIT(Exemption) erred in rejecting the application solely on technical grounds without granting adequate opportunity of being heard. The

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Learned CIT(Exemption) erred in holding that registration u/s 12AB is not granted without appreciating that the appellant is engaged in genuine charitable activities. The Learned CIT(Exemption) erred in linking rejection of approval u/s 80G solely on rejection of 12AB without independent examination. The appellant crave leave to add, amend or modify any of the above grounds at the time of hearing. 2. Appeal against rejection order 12Ab(1)(ac)(ii) dated 28.01.2026 passed by CIT (Exemption), Jaipur.” 2. Briefly stated, facts necessary for consideration and adjudication of the issues at hand are : Appellant’s application filed in Form No. 10AB, seeking approval u/s 80G(5)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) was rejected by the Ld. CIT(E) on the grounds of incomplete Form 10AB, non registration under Rajasthan Public Trust Act, 1959 (in short “RPT Act, 1959”) and for want of registration u/s 12AB of the Act. 3. Being aggrieved with the impugned order passed by the Ld. CIT(E), appellant has come up before the Tribunal by way of filing the present appeal. 4. We have heard Ld. ARs for the appellant and Ld. DR for the Revenue and perused the record available on file. 5. Bare perusal of the impugned order passed by Ld. CIT(E) goes to show that approval U/s 80G of the Act was declined because of incomplete Form 10AB, non registration under RPT Act, 1959 and non registration u/s 12AB of the Act. Perusal of para 1 of the

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impugned order further goes to show that the appellant was granted one opportunity, to which no compliance has been made. It appears that adequate opportunity of being heard has not been granted to the appellant. It is also a matter of record that the case of the appellant for registration u/s 12AB has been remanded back to Ld. CIT(E) vide order 03.09.2026 in ITA No. 769/JPR/2026 passed by the Bench for afresh decision after providing adequate opportunity of being heard. 6. So in these circumstances, the Tribunal has no option except to send this case back for consequential approval u/s 80G of the Act, in case registration u/s 12AB of the Act is granted on production of the necessary evidences by the appellant. 7. Resultantly, the appeal filed by the appellant is allowed for statistical purposes by setting aside the impugned order passed by Ld. CIT(E) to be decided afresh by providing reasonable opportunity of being heard to the appellant. Order pronounced in the open court on 13-10-2026.

Sd/- Sd/- (PRAKASH) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:-13/10/2026.

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*Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order,

Asst. Registrar

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