TaxTMI 
TaxTMI 
2026 (9) TMI 1531
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....2026, 852/JODH/2026, 853/JODH/2026, 854/JODH/2026, 855/JODH/2026, 857/JODH/2026, 858/JODH/2026, 859/JODH/2026, 864/JODH/2026 And ITA No. 865/JODH/2026 Naya Aagaj Sansthan, Beh Grp Thana, Maan Vakal Malani Jan Kalyan And Sikshan Sansthan, Gayatri Gau Seva And Gram Vikas Seva Sansthan Versus ITO, Barmer, Aadhyatmik Guru Seva Sansthan, Shri Ambika Goshala Seva Samiti, Adeshwar Gau Seva Samity Kolargarh, Shripatidham Samaj Utthan Avam Vikas Nyas, Nahar Singh Mata Jan Vikas Sansthan, Vashisth Gotriya Rajguru Purohit Sanstha Markundeshwa R Ajri, RK Joshi Smarti Sansthan, Pacific Medicare Academy, Shri Venunaad Organisation Trust, Swades Sewa Sansthan, Shree Mangalpuri Ji Manav Seva Sansthan Noon, Shree Gangadham Gau Seva Samiti Krishnaganj, Shri Pati Dham Gopalan Avm Savrdhan Sansthan Versus CIT, Exemption, Jaipur, Shri Dada Darbar Nepali Baba Sidhnath Mahadev Gaushala Sewa Samiti Versus CIT(E), Shri Mahavir Jan Kalyan Sewa Samiti, Shri Jain Adarsh Sewa Sansthan versus ITO (E), Jodhpur, Takshashila Institute Of Scientific Research And Social Development Versus ITO Exemption, Jodhpur And Shree Marudhar Gow Sewa Samiti Versus ITO, Jodhpur SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMB....
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....ssary steps were taken for filing the appeals before the Tribunal. The Ld. DR, while relying upon the respective impugned orders, did not seriously controvert these factual explanations and left the issue of condonation to the discretion of the Bench. 3. We have considered the explanations furnished by the respective assessees for the delay in filing the appeals. Having regard to the reasons stated above and the circumstances in which these institutions are functioning, we find that the delay was neither deliberate nor attributable to any lack of bona fides on their part. The explanations furnished are reasonable and constitute sufficient cause for not filing the appeals within the prescribed period. In our view, where the delay stands satisfactorily explained, the assessees should not be deprived of an adjudication on merits merely on account of such procedural lapse. Accordingly, in the interest of justice, the delay in the respective appeals, as indicated in the table hereinafter, is condoned and the appeals are admitted for adjudication on merits. S. NO. ITA No. Assessee Delay 1. ITA 365/JODH/2025 SHRI JALANDHARNATH PITH TRUST SIREMANDIR JALORE, C/O RAJE....
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....on is not merely for convenience of presentation. The nature and width of the enquiry which survives in these cases is materially different. In one set, the very deficiency which constituted the basis of rejection has subsequently ceased to exist; in another, the process for curing that deficiency has already been initiated but awaits action by another statutory authority; in a third, an observation concerning genuineness has been recorded without any elaborate factual examination; while in some cases the impediment is essentially procedural or arises from inadequate compliance. It would, therefore, be inappropriate to subject every appeal to an identical and unrestricted remand. The scope of further examination must necessarily bear a rational nexus with the precise reason which formed the foundation of the respective impugned order. We proceed to examine the categories accordingly. Category I - Registration under the Rajasthan Public Trust Act subsequently obtained SI. No. ITA No. Name of Assessee 1. ITA 614/JODH/2025 NAYA AAGAJ SANSTHAN, BEH GRP THANA, NEHRUNAGAR, BARMER-344001 2. ITA 615/JODH/2025 NAYA AAGAJ SANSTHAN, BEH GRP THANA, NEHRUNAGAR, BAR....
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....ese cases was not any positive material demonstrating that the objects of the concerned trust were non-charitable or that its activities were not genuine, but the absence, at the relevant point of time, of registration under the Rajasthan Public Trust Act. Once that very registration has subsequently been granted by the competent statutory authority, the factual substratum on which the rejection rested has materially altered. The subsequent certificate goes directly to the foundation of the reason assigned in the impugned order and, therefore, deserves to be taken into consideration before the statutory claim is finally foreclosed. To perpetuate the rejection merely because the certificate was not available on the date on which the Ld. CIT(E) decided the application, notwithstanding that the deficiency has since ceased to exist, would place form above the substance of the enquiry which the registration proceedings are intended to undertake. 8. At the same time, the certificate constitutes subsequent material which has not undergone verification by the Ld. CIT(E), and it would not be appropriate for us to undertake such factual verification for the first time in appellate proceed....
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.....S. POONIA, D-82-B, SIWAD AREA, KRISHNA MARG, BAPU NAGAR, JAIPUR-302015 10. ITA 802/JODH/2026 JAIN VARDHAMAN AYMBIL KHATA, C/O CA R.S. POONIA, D-82-B, SIWAD AREA, KRISHNA MARG, BAPU NAGAR, JAIPUR-302015 11. ITA 851/JODH/2026 SNEH SAMARPAN FOUNDATION, BHILWARA, 106, RAJENDRA JAIN, AKSHAYDEEP COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001 12. ITA 853/JODH/2026 SNEH SAMARPAN FOUNDATION, BHILWARA, 106, RAJENDRA JAIN, AKSHAYDEEP COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001 13. ITA 852/JODH/2026 SHRI SHIVCHARAN MATHUR VIKAS AND SEVA SANSTHAN, BHILWARA, 106, RAJENDRA JAIN, AKSHAYDEEP COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001 14. ITA 855/JODH/2026 SHRI SHIVCHARAN MATHUR VIKAS AND SEVA SANSTHAN, BHILWARA, 106, RAJENDRA JAIN, AKSHAYDEEP COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001 15. ITA 857/JODH/2026 MAHILA ASHRAM, BHILWARA, 106, RAJENDRA JAIN, AKSHAYDEEP COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001 16. ITA 858/JODH/2026 MAHILA ASHRAM, BHILWARA, 106, RAJENDRA JAIN, AKSHAYDEEP COMPLEX, 5TH B ROAD, SARDARPURA, JODHPUR-342001 17. ITA 859/JODH/2026 HOLY ANGEL SOCIETY, KALANI AND CO. LLP, CHARTERED ACCOUNTAN....
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....g an assessee to recommence the entire exercise under section 12AB merely because the authority administering the Rajasthan Public Trust Act had not issued the certificate by the time the Ld. CIT(E) disposed of its application would place the assessee in a recurring procedural cycle for a circumstance which is not entirely within its control. The distinction from the preceding category is that the deficiency here awaits cure; nevertheless, the statutory process for its cure has already been invoked. The appropriate course, therefore, is to preserve the application and afford the assessee reasonable opportunity to bring the certificate on record upon its issuance rather than compel initiation of the registration proceedings afresh. 11. Accordingly, the concerned assessee shall place before the Ld. CIT(E) the present status of its application under the Rajasthan Public Trust Act and shall produce the registration certificate as and when the same is issued. The Ld. CIT(E) may appropriately regulate the restored proceedings having regard to the status of such application. Upon production of the certificate, its authenticity, validity and applicability shall be verified and the appli....
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....rder does not identify any particular activity as non-genuine and does not refer to any cogent adverse material in support of such conclusion, but the observation has followed substantially from insufficiency of documents, it would be difficult to treat the same as a concluded factual finding which forecloses further examination. 14. This, however, does not mean that genuineness of activities is to be presumed merely because the institution is constituted as a trust or professes charitable objects. The enquiry into genuineness is a substantive facet of the registration proceedings and the Ld. CIT(E) is entitled, and indeed required, to examine whether the activities stated to have been undertaken are genuine, whether they bear a real and discernible nexus with the objects for which the institution has been constituted and whether the statutory conditions governing registration stand fulfilled. Such satisfaction should, however, emerge from an examination of the primary material and the explanation of the assessee. A conclusion affecting the statutory entitlement of an institution ought to rest upon an adequate factual foundation and not merely upon the absence of documents which....
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....s been presented. The former cannot be cured by treating it as a procedural irregularity; the latter may, depending upon the statutory framework, admit of rectification. Thus, an incomplete form, an inadvertent selection of an incorrect clause or absence of a document capable of being subsequently furnished ought not ordinarily to foreclose examination of the substantive claim if the defect is legally capable of being cured. 17. The concerned assessees shall, therefore, be afforded an effective opportunity to furnish the appropriate Form No. 10AB, rectify the defect in the application and place the supporting documents on record, insofar as such rectification is permissible under the applicable statutory provisions. Upon such compliance, the Ld. CIT(E) shall examine the application on its substantive merits and determine the eligibility of the assessee in accordance with law. This direction does not obliterate or dilute any substantive condition governing registration, nor can it be understood as permitting an otherwise time-barred or legally untenable application to be validated merely by characterizing the defect as procedural. The purpose of the opportunity is only to ensure ....
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....e time allowed. Upon such compliance, the Ld. CIT(E) shall examine the material and pass a reasoned and speaking order in accordance with law. If, despite the opportunity now afforded, an assessee fails without reasonable cause to comply with the legitimate requirements of the proceedings, the Ld. CIT(E) shall be at liberty to proceed in accordance with law on the basis of the material available before him. Category VI - Connected applications seeking approval under section 80G CATEGORY-VI SI. No. ITA No. Name of Assessee 1. ITA 754/JODH/2026 AADHYATMIK GURU SEVA SANSTHAN, 54, O/S DELHIGATE, UDAIPUR, 313001 20. We now deal with the connected appeals relating to approval under section 80G. In several cases, such approval has been declined substantially or consequentially because registration under section 12AB had either not been granted or the application seeking such registration itself stood rejected. Once the underlying order relating to section 12AB is being set aside and the application is required to be considered in terms of the category-specific findings recorded hereinabove, the corresponding rejection under section 80G, where founded substantial....
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....city, validity and applicability of such certificates. Where absence of such registration constituted the sole or principal ground for rejection and the impugned order does not contain any separate substantive adverse finding concerning the charitable nature of the objects or genuineness of the activities, the enquiry on restoration shall remain confined to verification of the certificate and such statutory requirements as are necessarily incidental thereto. If, upon verification, the certificate is found to be valid and applicable and no other statutory impediment noticed in the impugned order survives, registration under section 12AB shall be granted in accordance with law. The restoration in this category shall not be treated as an occasion for embarking upon an unrestricted de novo enquiry on grounds which did not form the basis of the impugned order. (ii) Cases where registration under the Rajasthan Public Trust Act, 1959 is under process: Where the concerned assessee has already applied for registration under the Rajasthan Public Trust Act and such application is pending before the competent authority, the assessee shall be afforded reasonable opportunity to produce ....
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....dequate supporting material: The concerned assessees shall be afforded one final and effective opportunity to furnish the documents, accounts, explanations and other material required for examination of their applications. The opportunity is intended to facilitate substantive adjudication and shall not be treated as an avenue for repeated default or indefinite prolongation of the proceedings. The assessees shall extend full cooperation and comply with the requirements of the Ld. CIT(E) within the time allowed. Upon such compliance, the applications shall be examined on merits and disposed of by reasoned and speaking orders. If there is further unjustified non-compliance despite the opportunity now granted, the Ld. CIT(E) shall be at liberty to proceed in accordance with law on the basis of the material available before him. (vi) Applications seeking approval under section 80G: Wherever approval under section 80G has been rejected substantially or consequentially because registration under section 12AB was absent or had itself been rejected, the corresponding order under section 80G shall also stand set aside and the application shall be restored. Upon determination of the ....
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.... Nature of appeals Scope of proceedings before the Ld. CIT(E) Final direction of the Tribunal I Registration under Rajasthan Public Trust Act subsequently obtained Verification of authenticity, validity and applicability of certificate and statutory matters necessarily incidental thereto If certificate is found valid and no other statutory impediment recorded in the impugned order survives, registration under section 12AB shall be granted in accordance with law. Where this was the sole/principal ground, restoration shall not become an unrestricted de novo enquiry. II Registration under Rajasthan Public Trust Act applied for and presently under process Permit certificate to be brought on record upon issuance and appropriately regulate proceedings meanwhile Upon production, verify the certificate and carry the application under section 12AB to its logical conclusion in accordance with law, without requiring the assessee to recommence the entire process merely because issuance was awaited. III Genuineness of activities stated not to have been established Examination of accounts, actual activities, supporting evidence, their nexus with objects an....