UDAIPUR MARBLE PROCESSORS SAMITI,UDAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

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ITA 54/JODH/2025Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(E)'s order. The matter was restored to the CIT(E) for fresh adjudication after providing the assessee with a reasonable opportunity to be heard and submit documents.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(E) for non-compliance with queries, including lack of Rajasthan Public Trust Act registration and absence of a dissolution clause. The assessee later obtained the required registration and requested an opportunity to comply with the remaining queries.

What were the issues?

Whether the CIT(E) rightly rejected the registration application without providing a proper opportunity for compliance, and if the assessee should be given a chance to rectify deficiencies.

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 R.S. Poonia, CA (Virtual), 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. 54/Jodh/2025 (Assessment Year – NA) Udaipur Marble Processors CIT Exemption Samiti Jaipur C/o CA R.S. Poonia, D-82-B, Siwad Area, Krishna Marg, Bapu Nagar, Jaipur-302015 PAN No. AAAAU 2378 Q Assessee by Shri R.S. Poonia, CA (Virtual) 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 arises out of order dated 29.03.2024 of Commissioner of Income Tax Exemption, Jaipur rejecting assessee’s application seeking registration u/s 12AA of the Act.

2.

At the time of hearing, it is noticed that there is delay of 236 days. In filing the present appeal, assesse has filed an application seeking condonation of delay. Having considered the submissions of the parties, we are inclined to condone the delay and admit the appeal for adjudication.

2 ITA No. 54/Jodh/2025 Asst. Year: NA 3. We have heard the parties and perused the materials on record. As could be seen from the impugned order of Ld. CIT(E), the application seeking registration was rejected for the following reasons:

 Non-registration under Rajasthan Public Trust Act, 1959.  Absence of dissolution clause.  Private trust is not eligible for registration u/s 12A.  Application of income not for the object of the trust.  Genuineness of activities.

4.

At the time of hearing, Ld. Counsel appearing for the assessee fairly submitted that the assessee could not comply with the queries raised by Ld. CIT(E). However, it was submitted, at present the assessee is in possession of registration under the Rajasthan Public Trust Act, 1959. Thus, he requested for an opportunity to comply with the queries raised by the Ld. CIT(E).

5.

The Ld. CIT DR did not express any objection.

6.

Thus, considering the fact that the assessee could not comply with the show cause notices issued by Ld. CIT(E), for which reason the application seeking registration was rejected, we are inclined to set aside the impugned order of Ld. CIT(E) and restore the matter back to him for fresh adjudication after examining

3 ITA No. 54/Jodh/2025 Asst. Year: NA all the documents furnished or to be furnished by the assessee and only after providing reasonable opportunity of being heard to the assessee.

7.

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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