CHAITANYA MANAV KALYAN SANSTHA AJMER,JAIPUR vs. THE CIT EXEMPTION, JAIPUR

ITA 1682/JPR/2025Status: DisposedITAT Jaipur18 September 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ex-parte orders passed by the CIT(E) could not attain finality as the appellant had a right to be heard. The appeals were set aside to be decided afresh after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's applications for registration under Section 12AB and approval under Section 80G were rejected by the CIT(E). The rejections were based on grounds of non-registration under the Rajasthan Public Trust Act and non-genuineness of activities, and the assessee was not afforded a reasonable opportunity of being heard.

What were the issues?

Whether the CIT(E) erred in rejecting the applications without affording a reasonable opportunity of being heard to the assessee and on grounds that were not properly substantiated.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Chaitanya Manav Kalyan Sanstha Ajmer by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 24.09.2025 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’], on the grounds inter-alia that:- “ 1. On the facts and circumstances of the case, the Ld. CIT Exemption, Jaipur has grossly erred in law and facts by rejecting the application of assessee

I.T.A No. 1682 & 1683/JPR/2025 Page No 2 Chaitanya Manav Kalyan Sanstha Ajmer

seeking exemption under section 80G on the ground of rejection of assessee’s application for registration under Section 12AB when such

The order continues below.

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