SWAMI SHREE ATMANAND SARASWATI SAMADHIDHAM TRUST,JALORE vs. CIT(E), JAIPUR

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ITA 835/JODH/2024Status: DisposedITAT Jodhpur07 August 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the matter for fresh consideration. This was based on the assessee obtaining the Rajasthan Public Trust Act registration post-rejection and the initial rejection being ex-parte.

What were the facts?

The assessee's application for registration under Section 12AA/12AB was rejected by the CIT(E) due to an incomplete form, lack of registration under the Rajasthan Public Trust Act, and non-genuineness of activities. The assessee claimed the rejection was ex-parte due to non-compliance with a show cause notice.

What were the issues?

Whether the rejection of registration application was justified, and if subsequent developments warrant a de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri S.V.S. Khatri CA, (Physically)
For Respondent: Ms. Shivani Bansal CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, HON’BLE ACCOUNTANT MEMBER ITA No. 835/Jodh/2024 (Assessment Year: 2024-25) Swami Shree Atmanand Saraswati CIT (Exemption) Samadhidham Trust Jaipur CA Shri Vallabh Khatri 8-9, ‘Shri Pad’ Near Rajasthan Patrika Manji Ka Hattha, Paota, Jodhpur, Rajasthan- 342006 PAN No. AALTS 2295 N Assessee by Shri S.V.S. Khatri CA, (Physically) Revenue by Ms. Shivani Bansal CIT-DR (Physically) Date of Hearing 04 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026. ORDER

PER: SHRI SAKTIJIT DEY; V.P.: The present appeal by the assessee arises out of order dated 05.09.2024 passed by Ld. Commissioner of Income Tax Exemption, Jaipur rejecting assessee’s application seeking registration u/s 12AA/12AB of the Income Tax Act, 1961.

2.

We have heard the parties and perused the materials on record. At the outset, Ld. Counsel appearing for the assessee submitted that due to non-

2 ITA No. 835/Jodh/2024 (Assessment Year: 2024-25) compliance by the assessee to the show cause notice issued by the Ld. CIT(E), the application was rejected through an ex-parte order. Thus, he requested for restoring the matter to the file of the Ld. CIT(E) for fresh consideration.

3.

The Ld. CIT-Dr agreed for restoration of the matter to Ld. CIT(E).

4.

Having perused the order of Ld. CIT(E), it is noticed that assessee’s application seeking registration was rejected for following three reasons:

 Incomplete From 10AB.  Registration under Rajasthan Public Trust Act, 1959 unavailable.  Non-genuineness of activities and non-compliance. 5. At the time of hearing, Ld. Counsel appearing for the assessee made a statement at the bar that post the rejection order of Ld. CIT(E), the assessee has received the registration under the Rajasthan Public Trust Act, 1959. Keeping in view the subsequent development after rejection of assessee’s application as also the fact that due to non-compliance by the assessee, application was rejected ex-parte, we are inclined to set aside the impugned order of Ld. CIT(E) and restore the matter to his file for de novo adjudication after considering the reply and documents to be filed by the assessee including the registration certificate under the Rajasthan Public Trust Act, 1959. Needless to mention, before deciding the matter, the assessee must be provided reasonable opportunity of being heard.

3 ITA No. 835/Jodh/2024 (Assessment Year: 2024-25) 6. In the result, appeal is allowed for statistical purpose. Order pronounced in the open court on 07/08/2026.

Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (SAKTIJIT DEY) ACCOUNTANT MEMBER VICE PRESIDENT Dated : 07/08/2026. Nimisha, Sr. PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

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