GULAB KAUSHLYA CHARITABLE TRUST,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

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ITA 1416/JPR/2026Status: DisposedITAT Jaipur27 October 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(E) had rejected the applications for registration under Section 12AB and approval under Section 80G primarily due to the assessee's lack of registration under the Rajasthan Public Trust Act, 1959. The assessee then brought to the Tribunal's notice that an application for registration under the Rajasthan Public Trust Act, 1959, had been filed on 04.04.2026 and was pending. In light of this development, the Tribunal found no option but to remand the matter back to the CIT(E). The CIT(E) was directed to decide the applications afresh after providing the appellant with an adequate opportunity of being heard and upon compliance with necessary formalities. The impugned orders of the CIT(E) were set aside. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Gulab Kaushlya Charitable Trust, filed applications in Form No. 10AB seeking registration under Section 12A(1)(ac)(ii) and approval under Section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemption) [CIT(E)], Jaipur, rejected these applications. The ground for rejection was that the trust was not registered under the Rajasthan Public Trust Act, 1959. The assessee appealed these orders before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. During the appeal proceedings, the assessee informed the Tribunal that an application for registration under the Rajasthan Public Trust Act, 1959, had been filed on 04.04.2026 and was under process.

What were the issues?

1. Whether the Ld. CIT(E) erred in rejecting the assessee's application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, on the ground that the assessee is not registered under the Rajasthan Public Trust Act, 1959. 2. Whether the Ld. CIT(E) erred in rejecting the assessee's application for approval under the first proviso to Section 80G(5)(ii) of the Income Tax Act, 1961, on the ground that approval under Section 80G cannot be granted without registration under Section 12AB. Assessee's Contentions: - The assessee argued that the rejection of applications for registration under Section 12AB and approval under Section 80G was erroneous based on the non-registration under the Rajasthan Public Trust Act, 1959. - The assessee further submitted that an application for registration under the Rajasthan Public Trust Act, 1959, had been filed and was pending. Revenue's Contentions: - The judgment records that the Ld. DR represented the Revenue, but no specific contentions were recorded for the Revenue.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB,Section 80G(5)(ii),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 (PHYSICAL HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No: 1414 & 1416/JPR/2026

Gulab Kaushlya Charitable CIT(Exemption), Trust Jaipur. Vs (Respondent) 44-B Everest Colony Tonk Road, Jaipur. PAN: AAATG2781J (Appellant)

Assessee Represented: Sh. P.C. Parwal, C.A. Revenue Represented: Sh. Anand Swaroop, CIT Date of hearing : 14-10-2026 Date of pronouncement : 27-10-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

Appellant- Gulab Kaushlya Charitable Trust by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 11.03.2026 passed by Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the ground that:- ITA No. 1414/JPR/2026 “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application dt. 27.09.2025 filed by the assessee u/s 12A(1)(ac)(ii) in Form No. 10AB seeking registration u/s 12AB of the IT Act, 1961 on the ground that assessee is not registered under Rajasthan Public Trust Act, 1959.

I.T.A No. 1414 & 1416/JPR/2026 Page No 2 Gulab Kaushlya Charitable Trust

2.

The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee.”

ITA No. 1416/JPR/2026 “1. The Ld. CIT(E) has erred on facts and in law in rejecting the application dt. 27.09.2025 filed by the assessee in Form No. 10AB seeking approval under clause (ii) of first proviso to section 80G(5) of the IT Act, 1961 on the ground that approval u/s 80G cannot be granted without registration u/s 12Ab. 2. The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee.”

2.

Briefly stated, facts necessary for consideration and adjudication of the issues at hand are : Applications moved by the appellant in Form No. 10AB, seeking registration u/s 12A(1)(ac)(ii) and approval u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) were rejected on the ground of non registration of the appellant trust 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. 5. Bare perusal of the impugned orders passed by the Ld. CIT(E) goes to prove that the registration u/s 12AB and approval u/s 80G of the Act have been denied for want of registration under RPT Act, 1959.

I.T.A No. 1414 & 1416/JPR/2026 Page No 3 Gulab Kaushlya Charitable Trust

Now Ld. AR for the appellant brought on record the fact that the appellant trust has already applied for registration under RPT Act, 1959 vide application dated 04.04.2026, which is under process and being issued shortly. 6. In these circumstances we have no option except to remand back to the Ld. CIT(E) to decide the application under consideration moved by the appellant by providing adequate opportunity of being heard on complying with the necessary formalities. So the impugned orders passed by the ld. CIT(E) is set side and remanded back to pass afresh order after providing adequate opportunity of being heard to the appellant. 7. Resultantly, both 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 Jaipur Dated:- 27/10/2026. *Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT

I.T.A No. 1414 & 1416/JPR/2026 Page No 4 Gulab Kaushlya Charitable Trust 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order, SANTOSH Digitally signed by Asst. Registrar/Sr.P.S. SANTOSH KUMAR KUMAR MAURYA Date: 2026.10.28 MAURYA 09:58:14 +05'30'

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