ANTRAL THEATRE GROUP SOCIETY,JAIPUR vs. CIT EXEMPTION, JAIPUR

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ITA 241/JPR/2025Status: DisposedITAT Jaipur27 October 2026AY 2024-254 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed both appeals for statistical purposes. Regarding the denial of 12A registration, the Tribunal noted that while the CIT(E) had denied it on the grounds of non-registration under the RPT Act and lack of genuineness of activities, a certificate of registration under the RPT Act, dated 16.12.2024, was produced before the Tribunal. The Tribunal found that sufficient opportunity of hearing might not have been given to the assessee by the CIT(E) to establish the genuineness of its activities. Therefore, in the interest of justice, the issue was restored to the file of the CIT(E) to take note of the RPT Act registration, verify it, and provide the assessee an opportunity to establish the genuineness of its activities before passing a fresh order. Consequently, the denial of 80G approval, being consequential to the 12A registration, was also restored to the file of the CIT(E) to be reconsidered along with the 12A application.

What were the facts?

The assessee, Antral Theatre Group Society, filed two appeals (ITA Nos. 241 & 242/JPR/2025) for Assessment Year 2024-25 against orders dated 21.12.2024 passed by the CIT(E), Jaipur. The CIT(E) rejected the assessee's application for registration under Section 12A and approval under Section 80G of the Income Tax Act, 1961. The denial of 80G approval was consequential to the denial of 12A registration. The CIT(E) had denied 12A registration primarily because the assessee was not registered under the Rajasthan Public Trust Act (RPT Act) and its activities were not found to be genuine. The assessee did not appear before the ITAT, but the Tribunal noted that a certificate of registration under the RPT Act, dated 16.12.2024, was filed before it.

What were the issues?

1. Whether the CIT(E) erred in rejecting the assessee's application for registration under Section 12A of the Income Tax Act, 1961, on the grounds that the assessee was not registered under the Rajasthan Public Trust Act and its activities were not genuine? 2. Whether the CIT(E) erred in denying approval under Section 80G of the Income Tax Act, 1961, to the assessee? Assessee's contentions: The assessee did not appear before the Tribunal, and no contentions were recorded. However, the Tribunal noted that a certificate of registration under the RPT Act was filed before it, which contradicted one of the grounds for denial of 12A registration. The assessee also failed to furnish information to establish the genuineness of its activities before the CIT(E). Revenue's contentions: The revenue, through the CIT(E)'s orders, argued that the assessee was not registered under the RPT Act and its activities were not genuine, leading to the denial of 12A registration. The denial of 80G approval was based on the lack of 12A registration and the aforementioned reasons.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “B” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI T.R. SENTHIL KUMAR

Hearing: 28.07.2026Pronounced: 27.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” BENCH, JAIPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 241&242/JPR/2025 (Assessment Year: 2024-25) Antral Theatre Group Vs. CIT(E) Society Jaipur 1 KA-19, Jawahar Nagar �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATA 9785E Appellant .. Respondent Appellant by : None Respondent by : Sh. Shravan Kumar Meena Date of Hearing 28.07.2026 Date of Pronouncement 27.10.2026 O R D E R Per Annapurna Gupta, AM:- Both the present appeals have been filed by the assessee against separate orders passed by the CIT Exemption Jaipur(hereinafter referred to as “Ld. CIT(E)”), both dated 21.12.2024 rejecting assessee’s application seeking registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and approval under Section 80G of the Act respectively.

P a g e | 2 ITA Nos.241 and 242/JPR/2025 Antral Theatre Group Society 2. Approval u/s 80G of the Act has been denied on account of absence of registration u/s 12A of the Act. Since the issues involved in the appeals are interlinked, both the appeals were taken up for hearing together and are being disposed of by this common order. 3. None appeared on behalf of the assessee despite repeatedly notices being issued. No letter of authority authorizing any representative to represent the case of the assessee before us was found to be placed in the file. Accordingly after granting sufficient opportunities of hearing, to which the assessee failed to be respond to, the appeals were proceeded to be adjudicatedon the basis of material available before us. 4. The two appeals were filed for denial of grant of registration u/s 12A and approval u/s 80G of the Act. Orders of the Authorities Below reveal that registration u/s 12A was denied for the reason that the assessee was found to have been not registered under the Rajasthan Public Trust Act (in short “RPT”) and its activities were not found to be genuine. Approval u/s 80G was denied for the aforesaid reasons and for the reason that the assessee was not registered u/s 12A of the Act. 5. The order denying grant of registration u/s 12A reveals that sufficient opportunity of hearing was not given to the assessee. Only two notices were issued to the assessee and in response to which, the assessee failed to furnish any information and accordingly, the Ld. CIT(E) noted that since the assessee was not registered under the RPT Act and its genuineness of activities was not established, therefore he refused to grant registration to the assessee u/s 12A of the Act.

P a g e | 3 ITA Nos.241 and 242/JPR/2025 Antral Theatre Group Society 6. The records of the proceedings before us reveal that the certificate granted under the RPT Act of registration was filed before us. The copy of the said certificate granted under the RPT Act to the assessee is attested to be true by the President of the assessee society and the certificate has been granted to the assessee on the 16.12.2024. The records therefore reveal that apparently the assessee is registered under the RPT Act. 7. Further noting that sufficient opportunity of hearing was not given to the assessee to establish the genuineness of the activities,therefore, in the interest of justice, we consider it fit to restore the issue back to the file of the Ld. CIT(E) to take note of the certificate of registration under the RPT Act filed before us, verify the same and also provide opportunity to the assessee to establish the genuineness of its activities and thereafter pass order in accordance with law.

8.

In effect, the appeal of the assessee in ITA No.241/JPR/2025 stands allowed for statistical purposes.

9.

Since the issue in the other appeal of the assessee in ITA No.242/JPR/2025 relates to denial of grant of approval u/s 80G of the Act which was denied on account of the assessee being denied registration u/s 12AB of the Act, this issue is also restored back to the file of Ld. CIT(E) to be reconsidered along with assessee’s application u/s 12AB of the Act as directed above by us in assessee’s appeal in ITA No.241/JPR/2025.

P a g e | 4 ITA Nos.241 and 242/JPR/2025 Antral Theatre Group Society

10.

In effect, both of the appeals of the assessee stand allowed for statistical purposes. Order pronounced in the Open Court on 27.10.2026

Sd/- Sd/- (T.R. Senthil Kumar) (Annapurna Gupta) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 27.10.2026 Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Mittali Digitally signed by: Mittali DN: CN = Mittali email = Asst. Registrar mittaligupta34671@gmail. ITAT, Jaipur com C = IN O = Personal Date: 2026.10.30 12:32:43 + 05'30'

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