SHRI RADHA GOVIND SEWA SANSTHAN,JAIPUR vs. CIT, EXEMPTION, JAIPUR

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ITA 1537/JPR/2026Status: DisposedITAT Jaipur21 October 2026AY 2026-273 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, after considering the submissions and perusing the materials, including the copy of the registration application in Form No. 6 dated 12.10.2026 issued by the RPT authority, decided to set aside the matters. In the interest of justice, the Tribunal directed the CIT(E) to grant one more opportunity of hearing to the assessee. The assessee was also directed to cooperate by filing all required documents and details before the CIT(E) for passing the order of registration under Section 12AB and Section 80G(5) of the Act. The ratio decidendi is that when a crucial document like the RPT registration application is submitted, and the revenue has no objection, it is appropriate to provide an opportunity for re-adjudication to ensure compliance with the law. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Shri Radha Govind Sewa Sansthan, filed two appeals (ITA No. 1537 & 1538/JPR/2026) against orders dated 28.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur. These orders denied the assessee registration under Section 12AB of the Income Tax Act, 1961, and consequently under Section 80G. The reasons cited for denial included non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and alleged non-genuineness of its activities. The appeals were heard on 15-10-2026 and pronounced on 21-10-2026.

What were the issues?

1. Whether the Commissioner of Income Tax (Exemption) erred in denying registration under Section 12AB of the Income Tax Act, 1961, to the assessee, Shri Radha Govind Sewa Sansthan, for reasons of non-registration under the Rajasthan Public Trust Act, 1959, incomplete Form 10AB, and non-genuineness of activities. 2. Whether the denial of registration under Section 80G of the Income Tax Act, 1961, consequential to the denial under Section 12AB, was justified. Assessee's Contention: The assessee argued that it had submitted a copy of its registration application in Form 6 dated 12.10.2026 issued by the RPT authority. Based on this, the assessee requested that the matter be set aside to the CIT(E) for granting registration under Sections 12AB and 80G. Revenue's Contention: The CIT-DR appearing for the Revenue had no objection to setting aside the matter back to the file of the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 80G(5)

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: Shri Anil Kumar Agarwal
For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against separate orders both dated 28.03.2026 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, for incomplete Form 10AB, non-genuineness of its activities and also consequently denying registration u/s 80G of the Act.

I.T.A No. 1537 & 1538/JPR/2026 Page No 2 Shri Radha Govind Sewa Sansthan

2.

Ld. Counsel appearing on behalf of the assessee submitted that the assessee has submitted copy of Registration application in Form 6 dated 12.10.2026 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 and 80G of the Act.

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 12.10.2026 issued by RPT authority. Therefore, in the interest of Justice, we deem it fit to set aside the matters 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 all the required documents and details before the Ld. CIT(E) for passing the order of registration u/s. 12AB and 80G(5) of the Act.

5.

In the result, both the appeals filed by the assessee are hereby allowed for statistical purposes.

Order pronounced in the open court on 21-10-2026

Sd/- Sd/- (PRAKASH) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 21/10/2026 Dhananjay K., Sr. PS

I.T.A No. 1537 & 1538/JPR/2026 Page No 3 Shri Radha Govind Sewa Sansthan आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT Digitally signed by 4. CIT (A) Dhananjay Kumar 5. DR, ITAT Date: 2026.11.03 6. Guard file. '12:02:28 +05'30 By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, जयपुर

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