SANJAY KUMAR SOMANI MEMORIAL TRUST,JAIPUR, RAJASTHAN vs. CIT (E), JAIPUR, JAIPUR, RAJASTHAN

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ITA 1589/JPR/2026Status: DisposedITAT Jaipur16 October 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, after considering the materials on record, including the copy of the registration application in Form No.6 dated 20.03.2026 issued by the RPT authority, found it fit in the interest of justice to set aside the matter back to the file of the Ld. CIT(E). The Tribunal directed the Ld. CIT(E) to provide one more opportunity of hearing to the assessee. The principle derived is that procedural fairness and an opportunity to rectify deficiencies, especially when a crucial registration has been obtained, should be afforded. The assessee was also advised to cooperate by filing required documents and details before the Ld. CIT(E) for passing the order of registration. No issue was expressly left undecided.

What were the facts?

The assessee, Sanjay Kumar Somani Memorial Trust, filed an appeal against the order dated 24.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. The CIT(E) had denied registration under section 12AB of the Income Tax Act, 1961, primarily on the grounds of non-registration under the Rajasthan Public Trust Act, 1959. The assessee submitted a copy of their registration application in Form 6 dated 20.03.2026 issued by the RPT authority. The appeal was filed for the assessment year not specified in the judgment. The procedural history involves the denial of registration by the CIT(E) and the subsequent appeal to the ITAT.

What were the issues?

1. Whether the denial of registration under section 12AB of the Income Tax Act, 1961, by the Commissioner of Income Tax (Exemption) was justified, considering the assessee's subsequent registration under the Rajasthan Public Trust Act, 1959? (Question of law and fact, turning on Section 12AB of the Income Tax Act, 1961 and the Rajasthan Public Trust Act, 1959). Assessee's contention: The assessee requested that the matter be set aside to the file of the Ld. CIT(E) for granting registration under section 12AB, submitting a copy of their registration application in Form 6 dated 20.03.2026 issued by the RPT authority. Revenue's contention: The Ld. CIT-DR appearing for the Revenue had no objection to setting aside the matter back to the file of the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB

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: Ms. Aakansha Tuteja, CA
For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against order dated 24.03.2026 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.

2.

Ld. Counsel appearing on behalf of the assessee submitted before us copy of Registration application in Form 6 dated 20.03.2026 issued by RPT authority, thereby requested to set aside the matter back to the file of Ld. CIT(E) for granting registration u/s. 12AB of the Act.

I.T.A No. 1589/JPR/2026 Page No 2 Sanjay Kumar Somani Memorial Trust

3.

Per contra, 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 20.03.2026 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 of the required documents and details before the Ld. CIT(E) for passing the order of registration u/s. 12AB of the Act.

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

I.T.A No. 1589/JPR/2026 Page No 3 Sanjay Kumar Somani Memorial Trust 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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