RAJMATA BAGHELI JI SUDARSHAN KUMARI OF BIKANER TRUST,BEKANER vs. JCIT (EXEMPTION) JAIPUR, JAIPURKAILASH HEIGHT, LAL KOYHI

ITA 23/JPR/2026Status: DisposedITAT Jaipur20 August 2026AY 2014-159 pages
AI SummaryAllowed

What were the facts?

The assessee trust failed to file its return of income within the prescribed period, leading to ex-parte assessment and penalty proceedings. The CIT(A) dismissed the appeals against these penalties. The assessee argued that the assessment orders, on which the penalties were based, had been set aside by the CIT(A) in earlier proceedings.

What did the Tribunal hold?

The Tribunal held that since the assessment orders, which formed the basis for the penalty proceedings, were set aside by the CIT(A), the penalty proceedings were not maintainable at that stage. The appeals were allowed for statistical purposes.

What were the issues?

Whether penalty proceedings are maintainable when the underlying assessment order has been set aside. The validity of penalty proceedings initiated ex-parte and without proper service of notices.

Which sections of the Income-tax Act were involved?

Section 139,Section 144,Section 147,Section 148,Section 272A(2)(e)

AI-generated summary — verify with the full judgment below

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

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

Aforesaid interconnected appeals have been filed by the Appellant – Rajmata Badheli Ji Sudarshan Kumari of Bikaner Trust ( hereinafter referred to as the “assessee”), sought to set aside the impugned orders all dated 05.12.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua the assessment order for Assessment year 2014-15, 2015-16 and 2017-18 on the grounds inter-alia that:-

I.T.A No. 23 to 25/JPR/2026 Page No 2 Rajmata Begheli Ji Sudarshan Kumari of Bikaner Trust “1. That the Assessee’s written request fo

The order continues below.

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