MAYAJAN VIKAS SEWA SANSTHAN,AGAWALI vs. CIT EXEMPTION, JAIPUR, KAILASH HEIGHTS

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ITA 981/JPR/2026Status: DisposedITAT Jaipur27 October 2026AY 2026-274 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was not granted adequate opportunity to complete the formalities. The deficiency letter was issued on 17.01.2026, giving only five days for compliance, after which the applications were rejected. The Tribunal found this insufficient. It noted that the assessee had applied for registration under the Rajasthan Public Trust Act, 1959, on 29.01.2026, and this was still pending. To impart substantial justice, the Tribunal decided that the assessee should be given an adequate opportunity to make the necessary compliances. Consequently, the impugned orders passed by the CIT(E) were set aside. The Tribunal directed the CIT(E) to pass a fresh order after providing the assessee with adequate opportunity. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Mayajan Vikas Sewa Sansthan, filed appeals challenging two orders dated 24.02.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (CIT(E)). The CIT(E) had cancelled the assessee's applications for permanent registration under Section 12AB(1)(ac)(ii) and Section 80G of the Income Tax Act, 1961. The grounds for rejection were that Form 10AB was incomplete and the assessee was not registered under the Rajasthan Public Trust Act, 1959. The assessee contended that it was not granted adequate opportunity to complete the formalities. The assessee had applied for registration under the Rajasthan Public Trust Act, 1959, on 29.01.2026, and the process was ongoing.

What were the issues?

1. Whether the Ld. CIT(E), Jaipur erred in law and facts by cancelling the application for permanent registration under Section 12AB(1)(ac)(ii) of the Income Tax Act, 1961. 2. Whether the Ld. CIT(E), Jaipur erred in law and facts by cancelling the application for permanent registration under Section 80G(5) of the Income Tax Act, 1961. Assessee's Contentions: The assessee argued that it was not granted adequate opportunity to complete the necessary formalities. It requested one more opportunity to do so. The assessee also stated that it had applied for registration under the Rajasthan Public Trust Act, 1959, on 29.01.2026, and this application was under process and expected to be issued shortly. Revenue's Contentions: The judgment records that the Ld. DR for the Revenue was heard, but their specific contentions are not detailed in the provided text.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A

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: 980 & 981/JPR/2026

Mayajan Vikas Sewa CIT(Exemption), Sansthan Jaipur. Vs (Respondent) 1, Village-Agawali, Tehsil- Sikrai, Dausa. PAN: AACTM4061B (Appellant)

Assessee Represented: Sh. G.P. Gupta, 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- Mayajan Vikas Sewa Sansthan by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 24.02.2026 passed by Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the ground that:- ITA No. 980/JPR/2026 “1. That the Ld. CIT(E), Jaipur has erred in facts and in law by cancelling the application u/s 12AB(1)(ac)(ii) for permanent registration. 2. The assessee crave right to add, alter, amend ground of appeal.”

I.T.A No. 980 &981/JPR/2026 Page No 2 Mayajan Vikas Sewa sansthan

ITA No. 981/JPR/2026 “1. That the Ld. CIT(E), Jaipur has erred in facts and in law by cancelling the application u/s 80G(5) for permanent registration. 2. The assessee crave right to add, alter, amend ground of appeal.”

Briefly stated, facts necessary for consideration and 2. 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 grounds of incomplete Form 10AB and 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. 5. Ld. AR for the appellant contended that during the appellate proceedings they have been not granted adequate opportunity to complete formalities and one more opportunity may be granted. 6. Bare perusal of para 1 of the impugned order goes to prove that only 5 days time has been given to the appellant by virtue of

I.T.A No. 980 &981/JPR/2026 Page No 3 Mayajan Vikas Sewa sansthan

the deficiency letter dated 17.01.2026 for making compliance and on failure of the appellant, applications have been rejected on ground of incomplete Form 10AB and non registration under RPT Act, 1959. It goes to prove that adequate opportunity was not granted the appellant. To impart substantial justice to the appellant providing adequate opportunity is required to be given. It has already applied for registration under RPT Act, 1959 vide application dated 29.01.2026, which is under process, and being issued shortly. 7. In view of what has been discussed above, the impugned orders passed by the Ld. CIT(E) is set aside being not sustainable to pass afresh order by providing adequate opportunity of being heard on making necessary compliance under law. 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-

I.T.A No. 980 &981/JPR/2026 Page No 4 Mayajan Vikas Sewa sansthan

2.

The Respondent- 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order, Digitally signed by Asst. Registrar/Sr. P.S. SANTOSH SANTOSH KUMAR MAURYA KUMAR MAURYA Date: 2026.10.28 10:07:09 +05'30'

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