Sportiva Wings Foundation Vs CIT (ITAT Jaipur)
Non-Compliance With Two Notices Not Enough to Shut the Door: Jaipur ITAT Restores Section 12A and 80G Applications
Summary: The Jaipur Bench of the Income Tax Appellate Tribunal considered two appeals filed by Sportiva Wings Foundation against separate orders dated 09.02.2026 passed by the CIT (Exemption), rejecting the assessee’s applications seeking registration under Section 12AA and approval under Section 80G of the Income Tax Act, 1961. The two appeals were heard together because the issues were interlinked, with approval under Section 80G primarily dependent upon registration under Section 12AA. Section 12AA concerns registration of charitable or religious trusts or institutions.
The CIT (Exemption) had rejected both applications on the ground that the assessee failed to comply with notices issued by the authority. Consequently, according to the CIT(E), it could not be established or determined whether the assessee was genuinely carrying out charitable activities in accordance with its objects. The CIT(E) further noted that the assessee had failed to regularize the provisional registration earlier granted to it and therefore considered that the genuineness of its activities had not been subjected to verification after provisional registration.
Before the Tribunal, the assessee submitted that it had earlier been granted provisional registration but failed to regularize the same within the prescribed time. It therefore filed fresh applications seeking registration under Section 12A and approval under Section 80G. The assessee contended that it had not been given an adequate opportunity to demonstrate the genuineness of its activities. According to the assessee, only two notices had been issued, both of which were reproduced in the CIT(E)’s order, and the opportunity provided was insufficient. It accordingly sought restoration of both matters to the CIT(E) so that it could satisfy the authority regarding the genuineness of its activities and pursue registration under Section 12A and approval under Section 80G.
