SHREE BIDASAR GAUSHALA AND CHARITABLE TRUST,BIDASAR vs. CIT (E), JAIPUR

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ITA 675/JPR/2026Status: DisposedITAT Jaipur26 October 20264 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that there was no illegality or perversity in the order passed by the CIT(E). The Tribunal noted that the assessee had not appeared before the ITAT despite being served with three notices. The Tribunal perused the impugned order, which rejected the application on grounds of non-maintainability, non-registration under the Rajasthan Public Trust Act, 1959, absence of a dissolution clause, and failure to prove the genuineness of activities and non-compliance. The Tribunal observed that the assessee had filed a partial reply before the CIT(E) and thereafter failed to comply with a show-cause notice. The assessee virtually did not appear to comply with the conditions to prove the genuineness of its activities, nor did it prove its registration under the Rajasthan Public Trust Act, 1959. Consequently, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee, Shree Bidasar Gaushala and Charitable Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, challenging an order dated 21.01.2026 passed by the Commissioner of Income Tax (Exemption) [CIT(E)], Jaipur. The CIT(E) had rejected the assessee's application filed in Form No. 10AB seeking registration under Section 12AB of the Income Tax Act, 1961, under Section 12A(1)(ac)(iii). The grounds for rejection by the CIT(E) included the application being filed under the wrong clause, absence of a dissolution clause in the trust deed, non-registration under the Rajasthan Public Trust Act, 1959, and failure to prove the genuineness of activities and non-compliance. The assessee did not appear for the hearing before the ITAT despite multiple notices.

What were the issues?

1. Whether the learned CIT(E) erred in rejecting the assessee's application for registration under Section 12AB of the Income Tax Act, 1961, filed under Section 12A(1)(ac)(iii), on the grounds of (i) application filed in the wrong clause, (ii) absence of a dissolution clause in the trust deed, (iii) non-registration under the Rajasthan Public Trust Act, 1959, and (iv) failure to prove the genuineness of activities and non-compliance. Assessee's Contentions: The assessee's grounds of appeal, as stated in the order, indicate that they challenged the CIT(E)'s rejection on all these grounds, asserting that the CIT(E) erred in facts and law. The assessee sought to alter, amend, or modify any ground of appeal and requested costs. Revenue's Contentions: The revenue, represented by the Ld. DR, argued that the CIT(E) had rejected the application on grounds of non-maintainability and non-registration under the Rajasthan Public Trust Act, 1959, absence of a dissolution clause, and failure to prove the genuineness of activities and non-compliance. The revenue supported the impugned order.

Which sections of the Income-tax Act were involved?

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

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: 675/JPR/2026

Shree Bidasar Gaushala and The CIT (Exemption) Charitable Trust Jaipur. Vs (Respondent) Chhapar Road, Bidasar, Churu. PAN: AAITS3641K (Appellant)

Assessee Represented: None Revenue Represented: Sh. Ananad Swaroop, CIT Date of hearing : 12-10-2026 Date of pronouncement : 26-10-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellants, Shree Bidasar Gaushala and Charitable Trust by filing the present appeal, sought to set aside the impugned order dated 21.01.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the ground that:- “1. The learned CIT(E) has erred in facts and in law in rejecting the application filed by the assessee u/s 12A(1)(ac)(iii) in form No. 10AB seeking registration u/s 12AB of the IT Act, 1961 on the ground that (i) application has been filed in wrong clause and (ii) absence of dissolution clause in trust deed and (iii) non

I.T.A No.675/JPR/2026 Page No 2 Shree Bidasar Gaushala and charitable trust

registration under Rajasthan Public Trust Act and (iv) genuineness of activities and non-compliance. 2. The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee.” 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)(iii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) was rejected on ground of non maintainability and for want of non registration under Rajasthan Public Trust Act, 1959 (hereinafter referred to as the “RPT Act, 1959”) 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. DR for the Revenue and perused the record available on file. 5. The present appeal was filed on 21.03.2026 and since then three notices were issued and served upon the appellant but none come present on behalf of him to assist the Bench to deal with the present appeal. Consequently the Bench has decided to deal with

I.T.A No.675/JPR/2026 Page No 3 Shree Bidasar Gaushala and charitable trust

the present appeal with the assistance of the Ld. DR for the Revenue on the basis of material available on record. 6. We have perused the impugned order passed by the Ld.CIT(E), who has rejected the application filed by the appellant on ground of non maintainability and non registration under RPT Act, 1959, absence of dissolution clause and failure to prove the genuineness of activities and non compliance. 7. During proceedings before the Ld. CIT(E) on one date of hearing, it has filed part reply and thereafter show cause notice was issued, to which non compliance has been made by the appellant. Virtually the appellant did not appear to comply with the conditions to prove the genuineness of its activities, nor it has proved on file, if it was registered under RPT Act, 1959. So in these circumstances we find no illegality or perversity in the impugned order passed by the Ld. CIT(E). 8. Resultantly, the appeal filed by the appellant is hereby dismissed. Order pronounced in the open court on 26-10-2026 .

Sd/- Sd/- (ANNAPURNA GUPTA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

I.T.A No.675/JPR/2026 Page No 4 Shree Bidasar Gaushala and charitable trust 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, SANTOSH Digitally signed by SANTOSH KUMAR KUMAR Asst. Registrar MAURYA Date: 2026.10.27 MAURYA 09:53:54 +05'30'

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