Shri Ramkrishna Ayurvedik Aushdahalaya Parmarthi Trust Vs CIT (E) (ITAT Jaipur)
Jaipur ITAT: U/s 12AB & 80G Registration Cannot Be Denied Merely Because 30-Year-Old 12A Certificate Is Misplaced – CIT(E) Directed to Reconsider Trust’s Evidence
The assessee was a charitable trust constituted in 1983, engaged in providing free Ayurvedic medical consultation and medicines. It had originally been granted Section 12A registration on 14.11.1995 and was subsequently granted fresh Section 12AB registration on 24.09.2021 for AYs 2022-23 to 2026-27.
The trust applied on 26.09.2025 for continuation of its Section 12AB registration and Section 80G(5) approval for AY 2027-28 onwards. The CIT(E), however, rejected both applications essentially because the trust could not produce its original/old Section 12A registration certificate, which had been misplaced, and treated the Form 10AB application as incomplete.
The trust pointed out that the existence of the old registration was supported by substantial surrounding evidence. It had continuously filed returns and audit reports quoting Registration No. 1304 dated 14.11.1995 and had been granted Section 11 benefits over the years. Further, it had obtained Section 80G(5) approval in 2010, which itself supported the existence of the underlying charitable registration.
The trust also filed a notarised affidavit of its President explaining the loss of the old certificate and undertaking responsibility for the correctness of the information furnished. It requested that the applications be reconsidered on the basis of the available records and affidavit.
The Revenue raised no serious objection to restoration of the matter. The ITAT accordingly set aside the CIT(E)’s rejection orders and directed him to reconsider the applications after examining the trust’s submissions, relevant records, materials and affidavit and thereafter pass fresh orders regarding Section 12AB registration and Section 80G(5) approval in accordance with law. The trust was also directed to cooperate and furnish all relevant material.
Both appeals were allowed for statistical purposes.
Key takeaway: Loss of a decades-old physical 12A registration certificate should not, by itself, defeat renewal/continuation of charitable registration where the Department’s own historical records, prior 80G approval, subsequent 12AB registration, returns and other evidence can establish the trust’s registration history. The substance of the available evidence must be examined rather than rejecting the application merely for non-production of an old certificate.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
These two appeals are filed by the assessee as against separate orders both dated 19.03.2026 passed by the Commissioner of Income Tax (Exemption), Jaipur (in short referred to as ‘CIT(E)’), denying registration u/s. 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Ld. Counsel appearing for the assessee submitted that ld. CIT(E) denied registration u/s 12AB of the Act on the ground that incomplete Form 10AB filed by the assessee, wherein original registration granted to the assessee were not filed and produced before ld. CIT(E). Ld. Counsel appearing for the assessee further submitted that the assessee trust was constituted vide Trust Deed dated 01.04.1983 and engaged in free medical consultation (in Ayurvedic field) and providing ayurvedic medicines to the walking patients. The assessee trust was granted 12A registration no. 1304 vide order dated 14.11.1995 by then ld. CIT(E), Jaipur. The assessee trust applied for fresh registration u/s 12AB of the Act which was also granted by ld. CIT(E) vide order dated 24.09.2021 for the Assessment Years 2022-23 to 2026-27. The assessee vide its letter dated 31.01.2026 enclosed the copy of registration certificate. Ld. CIT(E) demanded the old registration certificate which was misplaced by the trust. Thus, ld. Counsel appearing for the assessee filed an Notarized affidavit submitted by the President of the Trust explaining as follows:-
1. That I am president of above named Charitable institution and is duly competent to execute this Affidavit.
2. That our above named institution was formed vide Trust Deed dated 01.04.1983 and it was granted Income Tax PAN as AAATS5228C.
3. That we were granted registration under section 12AA of the Income Tax Act, 1961 by the then Commissioner of Income Tax, Jaipur vide certificate no. 1304 dated 14.11.1995. Based thereon we were filing our all ITRs, audit reports etc. by quoting the said registration number and benefits of section 11 of the Income Tax Act, 1961 were granted to us without any query.
4. That due to inadvertent error our above stated registration letter got misplaced.
5. That on 26.09.2025 we had filed application for continuation of our registration u/s 12AB and approval u/s 80G(5) of the Income Tax Act, 1961 for the AY 2027-28 and onwards, during the proceedings of which we were required to submit copy of the above stated certificate of registration u/s 12AA which could not be provided due to not traceable. We brought this fact to the notice and drew attention of th Commissioner of Income Tax (Exemption) by stating that since we were granted approval u/s 80G (5) by the CIT, Jaipur during 2010 and without registration u/s 12A
6. No approval could have been granted u/s 80G(5) and hence it could not be presumed that we were not having registration u/s 12AA of the IT. Act, 1961 but not convinced the CIT(E) rejected our application under both the referred sections.
7. That we do hereby undertake that in case the above information provided by us prove to be wrong at any moment we are ready to bear all consequences which are to be taken by the Income Tax Department or any government authorities.
Jaipur, 12/08/2026
(Ramesh Khandelwal)
Deponent
2.1. Thus ld. Counsel appearing for the assesse pleaded that the matter be set aside back to the file of ld. CIT(E) to grant registrations u/s 12AB and 80G(5) of the Act.
3. Ld. Departmental Representative appearing for the Revenue has no serious objection in setting aside the matter. Recording the submissions of the both parties, impugned orders passed by ld. CIT(E) are hereby set aside with a direction to consider the submissions of the assessee with the relevant details, materials, affidavit and then pass fresh orders for registration of the trust u/s. 12AB and 80G(5) of the Act well within the provisions of the Act. Needless to say, the assessee is directed to cooperate by filing all the relevant materials before ld. CIT(E) for passing orders on merits.
4. In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 14-08-2026
