SHRI DAMODAR GAUSHALA,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 1771/JPR/2025Status: DisposedITAT Jaipur18 September 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given adequate opportunity of being heard by the CIT(E) as the time provided to reply to the show cause notice was insufficient. Therefore, the impugned order was not sustainable in law.

What were the facts?

The assessee, Shri Damodar Gaushala, filed applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act. These applications were rejected by the CIT(E) on grounds of non-commencement of activities, non-registration under the Rajasthan Public Trust Act, and non-genuineness of activities.

What were the issues?

Whether the CIT(E) provided adequate opportunity of being heard to the assessee before rejecting the applications for registration and approval. Whether the rejection order was sustainable in law due to procedural irregularities.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Shri Damodar Gaushala by filing aforesaid interconnected appeals, sought to set aside the impugned orders both dated 26.09.2025 passed by the Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as the ‘CIT(E)’] on the grounds inter-alia that:- I.T.A No. 1770 &1771/JPR/2025 Page No 2 Shri Damodar Gaushala

“1. That the order passed by Ld. Commissioner of Income Tax, Exemption, Jaipur by rejecting application u/s. 12A(1)(ac) (iii) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same.

2.

That the Ld. CIT (Exemption), Jaipur has erred in law and in f

The order continues below.

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