SHREE JAIN SWETAMBAR PRACHIN TIRTH,JODHPUR vs. CIT(EXEMPTION), JAIPUR

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ITA 21/JODH/2025Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that a Coordinate Bench had previously set aside the CIT(E)'s order and directed a de novo reconsideration of the application. Therefore, the Tribunal set aside the impugned order and directed compliance with the previous bench's directions.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(E) as infructuous because a previous application was rejected. The assessee appealed this rejection.

What were the issues?

Whether the CIT(E) correctly rejected the application as infructuous, and the proper procedure for reconsidering a registration application after a previous rejection and subsequent appeal.

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 Amit Kothari, CA (Physical), Ms. Shivani Bansal, CIT-DR (Physical)

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. 21/Jodh/2025 (Assessment Year – NA) Shree Jain Swetambar Prachin CIT Exemption Tirth Jaipur Kaparda Bhavi, Jodhpur-342605 PAN No. AAGTS 6458 N Assessee by Shri Amit Kothari, CA (Physical) Ms. Shivani Bansal, CIT-DR (Physical) Revenue by Date of Hearing 04 / 08 / 2026. Date of Pronouncement 07 / 08 / 2026. ORDER PER: SHRI SAKTIJIT DEY, V.P.: This is an appeal by the assessee against order dated 28.12.2024 of Ld. Commissioner of Income Tax Exemption, Jaipur rejecting assessee’s application seeking registration u/s 12AA of the Act.

2.

We have heard the parties and perused materials on record. It is observed, Ld. CIT(E) has rejected assessee’s application as infructuous stating that the earlier application filed by the assessee seeking registration u/s 12AA of the Act was rejected vide order dated 11.12.2023 on certain grounds.

2 ITA No. 21/Jodh/2025 Asst. Year: NA 3. With reference to the earlier order passed by Ld. CIT(E), Ld. Counsel appearing for the assessee has submitted that while deciding assessee’s appeal challenging the rejection order, the Coordinate Bench in order dated 24.06.2025 in ITA No. 24/Jodh/2024 has set aside the order with a direction to the Ld. CIT(E) to reconsider assessee’s application de novo. A copy of the order has been placed on record. In view of the aforesaid, we set aside the impugned order of Ld. CIT(E) with a direction to comply with the directions of the bench vide order dated 24.06.2025.

4.

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.

3 ITA No. 21/Jodh/2025 Asst. Year: NA (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,

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