SHRI RADHE KRISHNA GAUSHALA SEWA SAMITI, ,DHOLERAV KHURD, RIYANBADI vs. CIT(EXEMPTION), JAIPUR

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ITA 294/JODH/2024Status: DisposedITAT Jodhpur17 February 2026AY 2022-23Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had withdrawn their registration applications before the CIT(E). Consequently, the appeals filed against the rejection of these withdrawn applications were deemed not maintainable.

What were the facts?

Two assessees challenged the rejection of their applications for registration under Section 12AB(1)(b) of the IT Act, 1961, by the CIT(E) for AY 2022-23. The assessees had previously withdrawn their applications before the CIT(E) via email, stating they were not yet registered under the RPT Act, 1959.

What were the issues?

The key legal issue was whether appeals against the rejection of applications for registration under Section 12AB, which were previously withdrawn by the assessees themselves, are maintainable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: Shri Bhanwar Singh Ratnoo, CIT-DR (Virtual)
Hearing: 16.02.2026Pronounced: 17.02.2026

ORDER DR. MITHA LAL MEENA, A.M.: These two appeals are filed by assessees against the separate order of Ld. Commissioner of Income Tax, Exemption [hereinafter referred to as CIT(E)]

1.

Assessment Year: 2022-23 Jaipur even dated 24.02.2024 with respect to Assessment Year 2022-23 challenging therein rejection of their applications for registration u/s 12AB(1)(b) of the IT Act, 1961.

2.

None appear for the assessees however, the ld. DR for the Department has stated at the bar that these two appeals stands withdrawn before the ld. CIT(E) through e-mail applications even dated 14.02.2024 filed by these assessees stating as under:

“...........Registration proceeding u/s 12A is under consideration for the society. But, the society is not registered yet under RPT Act, 1959, hence we are hereby withdrawing the registration application.”

3.

The Ld. DR has argued that since the application for registration u/s 12AB has been dismissed as withdrawn by the Ld. CIT(E). The present appeals are not maintainable before the Hon’ble Tribunal. Accordingly, he pleaded that the appeals may be dismissed as not maintainable.

4.

Admittedly, both these appellant societies have made a written request before the Ld. CIT(E) for withdrawing the application for registration through aforesaid e-mail application dated 14.02.2024 for registration u/s 12AB.

5.

Accordingly, both these appeals filed by the assessees would liable to be dismissed as not maintainable.

Order pronounced in the open court on 17/02/2026.

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