SANATAN DHARAM SASHTRI SANSKRIT MAHAVIDHYALAYA,DAUSA vs. CIT(E), JAIPUR, JAIPUR

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ITA 1288/JPR/2026Status: DisposedITAT Jaipur16 October 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, after considering the materials on record, including the registration application in Form No.6 dated 24.02.2026 issued by the RPT authority, decided to set aside the order of the CIT(E). The Tribunal reasoned that in the interest of justice, it was appropriate to provide the assessee with another opportunity. The CIT(E) was directed to grant a further opportunity of hearing to the assessee and then pass an order for registration under section 12AB of the Act, in accordance with the law. The assessee was also directed to cooperate by filing all required documents and details. The Tribunal explicitly stated that the appeal was allowed for statistical purposes, implying no final decision on the merits of the registration itself was made at this stage.

What were the facts?

The assessee, Sanatan Dharam Sashtri Sanskrit Mahavidhyalaya, filed an appeal against the order dated 20.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) denied registration under section 12AB of the Income Tax Act, 1961. The grounds for denial were the assessee's non-registration under the Rajasthan Public Trust Act, 1959, and the filing of an incomplete Form 10AB. The assessee society was established on 15.03.1985 and runs a senior secondary school. It had obtained registration under section 12A in 1977. The assessee contended that all relevant details were furnished to the CIT(E), including its prior 12A registration and supporting documents from assessment year 2012-13.

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 on the grounds of non-registration under the Rajasthan Public Trust Act, 1959, and filing of incomplete Form 10AB. (Question of law and fact, turning on Section 12AB). Assessee's contentions: The assessee argued that the CIT(E) erred in denying registration. It submitted that it had provided all necessary documents, including its original registration certificate obtained prior to the new regime and evidence of its prior 12A registration from 1977, along with assessment orders and replies from assessment year 2012-13. The assessee requested the matter be set aside to the CIT(E) for granting registration. Revenue's contentions: The Revenue, through the CIT-DR, had no objection to setting aside the matter back to the file of the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(i),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T. R. Senthil Kumar & Shri Prakash

For Appellant: Shri P. C. Parwal, FCA
For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order dated 20.03.2026 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 and filing of incomplete Form 10AB.

2.

Ld. Counsel appearing on behalf of the assessee submitted that Ld. CIT(E) has held the filing of incomplete Form 10AB on the ground

I.T.A No. 1288/JPR/2026 Page No 2 Sanatan Dharam Sashtri Sanskrit Mahavidhyalaya

that assessee has failed to file original registration certificate, prior to the new regime on the basis of which registration u/s. 12A(1)(ac)(i) of the Act has been obtained. Ld. Counsel further submitted that the assessee society was constituted on 15.03.1985 and running senior secondary school. The assessee got registered u/s. 12A in the year 1977 vide registration No. 1312/76-77/22 which was explained during the course of assessment proceedings for the Asst. Year 2012-13 and also placed on record, the relevant assessment order dated 11.02.2015 and a reply letter dated 20.01.2015 in response to notice issued u/s. 142(1) of the Act. Thus, the assessee furnished all the relevant details before the Ld. CIT(E) and therefore requested to set aside the matter back to the file of Ld. CIT(E) for granting registration u/s. 12AB of the Act.

3.

Ld. CIT-DR appearing for the Revenue has no objection in setting aside the matter back to the file of Ld. CIT(E).

4.

We have given our thoughtful consideration and perused the materials available on record including copy of registration application in Form No.6 dated 24.02.2026 issued by RPT authority. Therefore, in the interest of Justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) with a direction to give one more opportunity of hearing to the assessee and thereby grant registration as per the provisions of law. Needless to say that the assessee should cooperate by filing all the required documents and details before the Ld. CIT(E) for passing the order of registration u/s. 12AB of the Act.

I.T.A No. 1288/JPR/2026 Page No 3 Sanatan Dharam Sashtri Sanskrit Mahavidhyalaya

5.

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes.

Order pronounced in the open court on 16-10-2026

Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 16/10/2026 Dhananjay K., Sr. PS 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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