IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” BENCH, JAIPUR BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER &

SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.1627 & 1632/JPR/2025 (Assessment Year:2025-26)

Sabal Trust Vs. Commissioner of Income Near Sharda Printers Tax (Exemption), Opposite Laxmi School, Jaipur BED College Road, Sakatpura, Kota 324008.

(cid:1)(cid:2)(cid:3)(cid:4)(cid:5)(cid:6)(cid:7)(cid:8)(cid:3)(cid:9)(cid:10)./ज(cid:5)आइआर(cid:9)(cid:10)./PAN/GIR No: ABKTS7886F Appellant .. Respondent Appellant by : Ms. Sapna Verma, Adv. Respondent by : Mrs. Alka Gautam, CIT Date of Hearing 17.03.2026 Date of Pronouncement 17.03.2026 O R D E R Per Sanjay Garg, Judicial Member:

The present appeals have been preferred by the assessee against the seperate orders of Ld. Commissioner of Income Tax (Exemption) (hereinafter referred to as “Ld. CIT(E)”) dated 18.09.2025. ITA No.1627/JPR/2025 had been prepared against the rejection of the application of the assessee for registration u/s 12A of the Income Tax Act,1961 (hereinafter referred to as “Act”), whereas ITA No.1632/JPR/2025 is against the rejection of application u/s 80G (5) of the Act.

2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed of by this common order.

3. First we take up the appeal of assessee in the case of ITA No.1632/JP/2025.

4. The assessee in this appeal is aggrieved by the action of the Ld. CIT(E)

in rejecting the application of the assessee-trust for registration u/s 12A of the Income Tax Act, 1961 (in short “Act”). The Ld. CIT(E) rejected the application of the assessee for registration as a charitable institution u/s 12A of the Act, observing that the assessee had not complied with the mandatory condition of its’ registration under Rajasthan Public Trust Act, 1959, and that the assessee thereby has not complied with the provisions of Section 12AB(1)(b)(i)(B) of the Act.

5. At the outset, Ms. Sapna Verma, the learned counsel for the assessee has furnished before us a copy of the Certificate of Registration of the assessee-trust under Rajasthan Public Trust Act, 1959 issued by Assistant Commissioner Devasthan Department Kota, Division Kota ((cid:1)(cid:2)(cid:3)(cid:2)(cid:4)(cid:5)(cid:3)(cid:6)(cid:7)(cid:8)(cid:2)(cid:3)(cid:1)(cid:6)(cid:9)(cid:2)(cid:3)(cid:10)(cid:11)(cid:12)(cid:6)(cid:13)(cid:14)(cid:15)(cid:16)(cid:17)(cid:2)(cid:2)(cid:18)(cid:6)(cid:19)(cid:15)(cid:20)(cid:2)(cid:2)(cid:21)(cid:6)(cid:1)(cid:2)(cid:22)(cid:14) (cid:2)(cid:6)(cid:23)(cid:2)(cid:24)ti(cid:6)(cid:1)(cid:2)(cid:22)(cid:14) (cid:2)). The learned counsel has further submitted that it was submitted before the Ld. CIT(E) that assessee had already applied for registration under Rajasthan Public Trust Act, 1959 with the competent authority and that the same was awaited and therefore, the assessee may be given some time to produce the aforesaid registration certificate, but the Ld. CIT(E) did not accede to the request of the assessee and passed the impugned order dismissing the application of the assessee u/s 12A of the Act.

6. Since, the assessee trust stands registered under Rajasthan Public Trust Act, 1959, therefore, considering the aforesaid development, the impugned order of the Ld. CIT(E) is set aside and matter is restored to the file of Ld. CIT(E) to decide the application of the assessee-trust afresh after considering the aforesaid registration of the assessee with the Rajasthan Public Trust Act, 1959, and if the assessee otherwise is found eligible for grant of registration u/s 12A the assessee may be registered accordingly. This appeal of the assessee is treated as allowed for statistical purposes.

7. Now, we take up another appeal of the assessee in the case of ITA No.1627/JP/2025.

8. In this appeal the assessee has agitated against the rejection of approval of the assessee-trust u/s 80G(5) of the Act the ld. CIT(E) rejected aforesaid application for the registration on the ground that since the appl