SHRI VASUPUJYA SWAMI JAIN SHWETAMBAR MANDIR TRUST,BHILWARA vs. CIT(EXEMPTION), JAIPUR

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ITA 160/JODH/2025Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order, directing a fresh consideration of the application. The CIT(E) must consider the assessee's submissions and evidence and provide a hearing.

What were the facts?

The assessee, Shree Vasupujaya Swami Jain Swetambar Mandir Trust, applied for registration under section 12AA of the Income Tax Act. The CIT(E) rejected the application citing non-genuineness of activities.

What were the issues?

Whether the CIT(E) properly considered the assessee's submissions and evidence before rejecting the application for registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Gaurav Vyas, C.A. (Virtually)
For Respondent: Ms. Shivani Bansal CIT-DR

PER: SHRI SAKTIJIT DEY; V.P. :

The appeal has been filed by the assessee challenging order dated 25.12.2024 passed by learned Commissioner of Income Tax (Exemption) [in short ‘CIT(E)’, Jaipur, rejecting assessee's application seeking registration under section 12AA of the Income Tax Act, 1961 (in short the ‘Act’).

2 ITA No. 160/Jodh/2025 (Assessment Year: NA) 2. We have heard the parties and perused the materials on record. On a reading of the impugned order of learned CIT(E), it appears that he has rejected the application on the ground of non-genuineness of the activities.

3.

Before us, learned counsel appearing for the assessee submitted that detailed submissions made by the assessee on various queries raised by the learned CIT(E), have not at all been considered. Thus, he requested for restoring the matter to the file of learned CIT(E) for considering afresh.

4.

Learned CIT-DR did not express any objection.

5.

In view of the aforesaid, we are inclined to set aside the impugned order of learned CIT(E) with a direction to reconsider assessee's application afresh along with the submissions made and other documentary evidences furnished by the assessee applicant. Needless to mention, before deciding the matter, learned CIT(E) must provide reasonable opportunity of being heard to the assessee.

6.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 07/08/2026.

Sd/- Sd/- (Saktijit Dey) (Makarand Vasant Mahadeokar) Accountant Member Vice President

3 ITA No. 160/Jodh/2025 (Assessment Year: NA) Dated : 07/08/ 2026. AKS/- 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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