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

ITA 1770/JPR/2025Status: DisposedITAT Jaipur22 September 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given adequate opportunity of being heard 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 rejection of applications for registration and approval was valid when the assessee was not provided with adequate opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

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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