HEART WISE SOCIETY,KOTA RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR RAJASTHAN

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ITA 1337/JPR/2026Status: DisposedITAT Jaipur27 October 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given one more opportunity to prove its case before the Ld. CIT(E). The rejection of the applications for registration under Section 12AB and approval under Section 80G was based solely on the non-registration under the Rajasthan Public Trust Act, 1959. The Tribunal acknowledged that the assessee had initiated the process for registration under the said Act and had taken steps such as issuing notices. Therefore, to substantiate justice, both appeals were remanded back to the Ld. CIT(E). The Ld. CIT(E) was directed to decide the applications afresh in accordance with the law upon production of necessary documents by the appellant, specifically the Rajasthan Public Trust Act registration certificate. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Heart Wise Society, filed applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii) of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) [CIT(E)], Jaipur, rejected both applications. The sole ground for rejection was the assessee's non-registration under the Rajasthan Public Trust Act, 1959. The assessee appealed these orders to the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. The ITAT noted that the assessee had already applied for registration under the Rajasthan Public Trust Act, 1959, and that notices had been issued and published. The assessee sought to set aside the CIT(E)'s orders on grounds that the rejection was on impractical grounds and by quoting specific sub-clauses of Section 12AB.

What were the issues?

1. Whether the Ld. CIT(E) erred in rejecting the application for registration under Section 12AB and approval under Section 80G on the ground of non-registration under the Rajasthan Public Trust Act, 1959, which the assessee contended were impractical grounds. (Mixed question of law and fact, turning on Section 12AB and Section 80G of the Income Tax Act, 1961). Assessee's contentions: - The rejection of the application for registration and approval was based on impractical grounds. - The Ld. CIT(E) erred in rejecting the application by quoting Section 12AB(1)(b)(i)(B) of the IT Act, 1961. - The assessee had already applied for registration under the Rajasthan Public Trust Act, 1959, and notices were being issued. Revenue's contentions: - The judgment records no specific contentions for the Revenue.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G

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 (HYBRID HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No: 1337 & 1339/JPR/2026

Heart Wise Society CIT(Exemption), 2 K-22 Vigyan Nagar, Jaipur. Kota-324005. Vs (Respondent) PAN: AABAH3743F (Appellant)

Assessee Represented: Sh. Anish Maheshwari, C.A. (thr. V.C.) Revenue Represented: Sh. Anand Swaroop, CIT Date of hearing : 15-10-2026 Date of pronouncement : 27-10-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

Appellant- Heart Wise Society by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 17.03.2026 passed by Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the ground that:- ITA No. 1337/JPR/2026 “1. That the Ld. CIT(E) erred rejected application for registration u/s 80G(5) on impractical grounds. 2. That the Ld. CIT(E) erred in rejecting the application u/s 80G(5) on following issues 1. Not registered under Rajasthan Public Trust Act, 1959.

I.T.A No. 1337 & 1339/JPR/2026 Page No 2 Heart Wise Society

3.

That Ld. CIT(E) erred in rejecting the application by quoting section 12AB(1)(b)(i)(B) of IT Act, 1961. 4. The appellant, craves to leave, add, alter the grounds of appeal.”

ITA No. 1339/JPR/2026 “1. That the Ld. CIT(E) erred rejected application for registration u/s 80G(5) on impractical grounds. 2. That the Ld. CIT(E) erred in rejecting the application for registration u/s 12AB on following issues (1) Not registered under Rajasthan Public Trust Act, 1959. 3. That Ld. CIT(E) erred in rejecting the application by quoting section 12AB(1)(b)(i)(B) of IT Act, 1961. 4. The appellant, craves to leave, add, alter the grounds of appeal.”

2.

Briefly stated, facts necessary for consideration and adjudication of the issues at hand are : Appellant’s applications filed in Form No. 10AB, seeking registration u/s 12A(1)(ac)(ii) and for approval u/s 80G(5)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) were rejected by the Ld. CIT(E) on the sole ground of non registration under Rajasthan Public Trust Act, 1959 (in short RPT Act, 1959). 3. Being aggrieved with the impugned orders passed by the Ld. CIT(E), appellant has come up before the Tribunal by way of filing the present appeals. 4. We have heard Ld. ARs for the appellant Ld. DR for the Revenue and perused the record available on file.

I.T.A No. 1337 & 1339/JPR/2026 Page No 3 Heart Wise Society

5.

Bare perusal of the impugned orders passed by the Ld. CIT(E) goes to prove that the application seeking registration u/s 12A(1)(ac)(ii) and for approval u/s 80G(5)(ii) of the Act were rejected on the sole ground of non registration under RPT Act, 1959. The appellant has brought on record the fact that it has already applied for registration under RPT Act, 1959, Assistant Commissioner of Devasthan Vibhag, Kota has already issued notices to the stake holders and notice has already been published and its being issued shortly. 6. In view of the matter we are of the considered view that the appellant is required to be given one more opportunity to prove its case before the Ld. CIT(E) for issuance of registration u/s 12AB and approval u/s 80G of the Act by bringing on record of RPT certificate. To substantiate the justice both the appeals are remanded back to the Ld. CIT(E) to decide afresh in accordance with law on production of necessary documents by the appellant. 7. Resultantly, both the appeals filed by the appellant are allowed for statistical purposes. Order pronounced in the open court on 27/10/2026.

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

I.T.A No. 1337 & 1339/JPR/2026 Page No 4 Heart Wise Society

Jaipur Dated:- 27/10/2026. *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, Asst. Registrar/Sr.S.P. SANTOSH Digitally signed by SANTOSH KUMAR KUMAR MAURYA Date: 2026.10.28 MAURYA 09:55:42 +05'30'

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