PRANTIYA SEWA BHARATI SAMITI CHITTORE, KOTA,KOTA vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 469/JPR/2025Status: DisposedITAT Jaipur10 September 2026AY 2024-255 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause due to the negligence of the appellant's earlier counsel. The Tribunal set aside the CIT(E)'s order, remanding the case for fresh adjudication after providing a reasonable opportunity of being heard to the appellant.

What were the facts?

The appellant society applied for registration under Section 12AB of the Income Tax Act, 1961. The CIT(Exemption) rejected the application citing non-registration under the Rajasthan Public Trust Act, 1959, and non-genuineness of activities. The appeal was filed with a delay of 25 days.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without affording a reasonable opportunity of being heard, and whether the delay in filing the appeal was justifiable.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SHRI KULDIP SINGH & SHRI PRAKASH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Prantiya Sewa Bharati Samiti Chittore by filing the present appeal, sought to set aside the impugned order dated 20.12.2024 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. 469/JPR/2025 Page No 2 Prantiya Sewa Bharati Samiti Chittore

“1. The impugned order dated 20.12.2024 of the act is bad in law and on facts of the case, for want of juri iction and various other reasons and hence, the same kindly be quashed.

2.

The ld. CIT(E) erred in law as well as on the facts of the case in cancelling/refusing, the re

The order continues below.

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