NAGRIK SANRAKSHAN SAMITI,JAIPUR vs. CIT EXEMPTION, JAIPUR

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ITA 1532/JPR/2026Status: DisposedITAT Jaipur16 October 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal considered the materials on record, including the copy of the registration application in Form No. 6 dated 30.06.2026 issued by the RPT authority. In the interest of justice, the Tribunal decided to set aside the matters back to the file of the Ld. CIT(E). The CIT(E) was directed to grant one more opportunity of hearing to the assessee and then pass an order for registration under sections 12AB and 80G of the Act, provided the assessee cooperates by filing the required documents and details. The Tribunal did not decide on the merits of the original denial but remanded the case for fresh consideration. The ratio decidendi is that where subsequent documentation rectifies the deficiencies leading to denial of registration, and the revenue has no objection, the matter should be remanded for fresh adjudication.

What were the facts?

The assessee, Nagrik Sanrakshan Samiti, filed two appeals (ITA Nos. 1533 & 1532/JPR/2026) against separate orders dated 15.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, and consequently under section 80G. The reasons for denial included non-registration under the Rajasthan Public Trust Act, 1959, incomplete filing of Form 10AB, and alleged non-genuineness of the assessee's activities. The appeals were heard on 13-10-2026 and pronounced on 16-10-2026.

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 for non-registration under the Rajasthan Public Trust Act, 1959, incomplete filing of Form 10AB, and non-genuineness of its activities? 2. Whether the Commissioner of Income Tax (Exemption) erred in consequently denying registration under section 80G of the Act? Assessee's Contention: The assessee's counsel submitted a copy of the Registration Application in Form 6 dated 30.06.2026 issued by the RPT authority. Based on this, the assessee requested the Tribunal to set aside the matters back to the file of the Ld. CIT(E) for granting registration under sections 12AB and 80G of the Act. Revenue's Contention: The Ld. CIT-DR appearing for the Revenue stated that they had no objection to setting aside the matters back to the file of the Ld. CIT(E).

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, ‘B’ BENCH, JAIPUR

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

For Appellant: Shri Athrav Mundra, Adv and Shri Shubham Sharma
For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against separate orders both dated 15.03.2026 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, incomplete filing of Form 10AB, non-genuineness of its activities and also consequently denying registration u/s 80G of the Act.

I.T.A No. 1533 & 1532/JPR/2026 Page No 2 Nagrik Sanrakshan Samiti

2.

Ld. Counsel appearing on behalf of the assessee submitted before us copy of Registration application in Form 6 dated 30.06.2026 issued by RPT authority, thereby requested to set aside the matters back to the file of Ld. CIT(E) for granting registration u/s. 12AB and 80G of the Act.

3.

Per contra, Ld. CIT-DR appearing for the Revenue has no objection in setting aside the matters 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 30.06.2026 issued by RPT authority. Therefore, in the interest of Justice, we deem it fit to set aside the matters 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 of the required documents and details before the Ld. CIT(E) for passing the order of registration u/s. 12AB and 80G of the Act.

5.

In the result, both the appeals filed by the assessee are 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

I.T.A No. 1533 & 1532/JPR/2026 Page No 3 Nagrik Sanrakshan Samiti

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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