SHREE BALAJI GOSHALA SANS,SALASAR vs. CIT EXEMPTION, JAIPUR, JAIPUR, RAJASTHAN

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ITA 1647/JPR/2026Status: DisposedITAT Jaipur26 October 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee had applied for registration under the RPT Act, 1959, vide an application dated 24.03.2026, which was under process and a certificate was being issued in due course. Since the assessee had applied for registration under the RPT Act, it was entitled to one more opportunity to have its case decided on merits. Consequently, the matter was required to be put back before the CIT(E) to consider the issuance of registration under section 12A(1)(ac)(ii) of the Act under the rules. The appeal was allowed for statistical purposes by remanding it back to the CIT(E) after providing an adequate opportunity of being heard to the appellant. No issue was expressly left undecided.

What were the facts?

The assessee, Shree Balaji Goshala Sans, filed an appeal against the order dated 27.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) rejected the assessee's application for registration under section 12AB of the Income Tax Act, 1961. The sole ground for rejection was the trust's alleged non-registration under the Rajasthan Public Trust Act, 1959 (RPT Act, 1959). The assessee contended that while its application for registration under the RPT Act was pending at the time of assessment proceedings, it was subsequently obtained. The ITAT noted that the assessee had failed to furnish replies and evidence regarding the RPT Act application despite notices.

What were the issues?

1. Whether the learned CIT(Exemption) erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961, on the ground that the trust was not registered under the Rajasthan Public Trust Act, 1959, when the application for such registration was pending and subsequently obtained? Assessee's Contention: The learned CIT(E) erred in rejecting the application for registration under section 12AB on the ground of non-registration under the RPT Act, 1959. The assessee argued that its application for registration under the RPT Act was pending at the time of assessment proceedings but was obtained afterward. The assessee sought leave to add, amend, delete, or modify grounds of appeal. Revenue's Contention: The judgment records that the learned DR for the Revenue was heard, but their specific contentions are not detailed. However, the CIT(E)'s order, which is under challenge, was based on the assessee's failure to furnish replies and evidence regarding the RPT Act application.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

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

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “A” BENCH, JAIPUR (PHYSICAL HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:1647/JPR/2026

Shree Balaji Goshala Sans The CIT Po. Salasar, Churu, Exemption, Vs Rajsthan, Jaipur. Jaipur. PAN: AADTS4807J (Respondent) (Appellant)

Assessee Represented: Sh. Kapil Khejrolia, C.A. Revenue Represented: Sh. Anand Swaroop, CIT Date of hearing : 13-10-2026 Date of pronouncement : 26-10-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Shree Balaji Goshala Sans by filing the present appeal, sought to set aside the impugned order dated 27.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the ground that:- “1. On the facts and in the circumstances of the case and in law, the learned CIT(Exemption), Jaipur has erred in rejecting the application for registration under section 12AB of the Income Tax Act, 1961 vide order dated 27.03.2026 on the ground that the trust has not been registered under Rajasthan Public Trust Act more so when the appellant trust applied for registration which was

I.T.A No. 1647/JPR/2026 Page No 2 Shree Balaji Goshala Sans

pending at the end of Devsthan Vibhag at the time of assessment proceedings but the same has been obtained afterward. 2. The appellant prays for leave to add, to amend, to delete, or modify that all or any grounds of appeal on or before the hearing of appeal.” 2. Briefly stated, facts necessary for consideration and adjudication of the issues at hand are : Appellant’s application moved in Form no. 10AB, seeking registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) was rejected by the Ld. CIT(E) for want of non registration under Rajasthan Public Trust Act, 1959 (in short RPT Act,1959). 3. Being aggrieved with the impugned order passed by the Ld. CIT(E), appellant trust 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 the Ld. CIT(E) goes to prove that the appellant trust has failed to furnish any reply and evidence regarding RPT Act, 1959 application filed, if any, despite notices issued to it. Consequently Ld. CIT(E) proceeded to reject the application on account of non registration under RPT Act, 1959. 6. Now the appellant has come up with evidence that it has already moved an application for getting registration under RPT Act, 1959 vide

I.T.A No. 1647/JPR/2026 Page No 3 Shree Balaji Goshala Sans

application dated 24.03.2026, which is under process and certificate is being issued in due course. Since the appellant has applied for registration under RPT Act, 1959, it is entitled for one more opportunity to get its case decided on merits and as such matter is required to be put up before the Ld. CIT(E) to consider the issuance of registration u/s 12A(1)(ac)(ii) of the Ac under rules. 7. Resultantly, the appeal filed by the appellant is allowed for statistical purpose by remanding it back to Ld. CIT(E) after providing adequate opportunity of being heard to the appellant. Order pronounced in the open court on 26-10-2026.

Sd/- Sd/- (ANNAPURNA GUPTA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:- 26/10/2026. *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, SANTOS Digitally signed by SANTOSH Asst. Registrar H KUMAR KUMAR MAURYA Date: 2026.10.27 MAURYA 09:52:48 +05'30'

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