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’).
