DHARMA SAMRAT SWAMI KARPATRIJI MAHARAJ PUBLIC WELFARE TRUST,BIKANER vs. CIT EXEMPTION, JAIPUR

ITA 925/JODH/2024Status: DisposedITAT Jodhpur13 August 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the matter deserved to be examined afresh as the assessee did not get an effective opportunity. The impugned order was set aside, and the matter was restored to the CIT(Exemption) for a fresh examination.

What were the facts?

The assessee's application for approval under section 80G was rejected by the CIT(Exemption) without providing an adequate opportunity. The assessee claimed they could not furnish submissions and documents due to certain circumstances and requested another opportunity.

What were the issues?

Whether the CIT(Exemption) rightly rejected the 80G approval application without affording adequate opportunity to the assessee. Whether the assessee should be granted a fresh opportunity to submit documents and explanations.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: CA (Physical)
For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee against the impugned order dated 28.10.2024 passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, rejecting the assessee’s application seeking approval under section 80G of the Income-tax Act, 1961. 2. Before us, the Ld. Counsel submitted that the application has been rejected without affording adequate and effective opportunity to the assessee. In response to the show-cause notice issued by the Ld. CIT(E), the assessee, due to certain circumstances, could not furnish the requisite submissions and supporting

2 Asst. Year: 2025-26 documents. It was submitted that, if one more opportunity is granted, the assessee is ready and willing to furni

The order continues below.

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