SRI KALYAN BHOOMI GAU SEWA SAMITI,SRI GANGANAGAR vs. THE CIT (EXEMPTION), JAIPUR

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ITA 79/JODH/2025Status: DisposedITAT Jodhpur07 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and remanded the matter for fresh consideration. The assessee was granted an opportunity to make fresh compliance and be heard.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(E) due to non-submission of the deed, incomplete Form 10AB, and non-genuineness of activities. The assessee's counsel admitted non-compliance with the queries raised.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application without providing a reasonable opportunity for compliance, and if the assessee should be granted a fresh opportunity 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: Smt. Raksha Birla 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. 79/Jodh/2025 (Assessment Year: NA)

Sri Kalyan Bhoomi Gau Sewa Samiti Commissioner of Income C/o Rajendra Jain Advocate, 106, Tax (Exemption), Akshay Deep Complex, 5th B Road, Jaipur Sardarpura, Jodhpur, Rajasthan-342001 PAN No. AAJTS 3280 M Assessee by Smt. Raksha Birla 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 29.11.2024 passed by Ld. Commissioner of Income Tax Exemption, Jaipur rejecting assessee’s application seeking registration u/s 12AA 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 fairly submitted that the assessee did not comply with the queries raised in course of proceedings before Ld. CIT(E).

2 ITA No. 79/Jodh/2025 Asst. year: NA Thus, he made a prayer for restoration of the matter for providing a fresh opportunity to the assessee to make compliance.

3.

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

4.

Having considered rival submissions and perused the impugned order of Ld. CIT(E), we find that assessee’s application seeking registration u/s 12AA of the Act was rejected on the following grounds:

 Non-submission of deed  Incomplete Form 10AB  Registration u/s Rajasthan Public Trust Act, 1959  Non-genuineness of activities and non-compliance

5.

At the time of hearing, Ld. Counsel appearing for the assessee had submitted that in the meanwhile, the assessee has received registration under Rajasthan Public Trust Act, 1959. Keeping in view the aforesaid submission of Ld. Counsel for the assessee as also the fact that, for what may be the reason, the assessee did not comply with the queries raised by Ld. CIT(E), for which reason the application was rejected, we are inclined to set aside the impugned order of Ld. CIT(E) with a direction to reconsider assessee’s application for registration afresh after providing due and reasonable of being heard to the assessee.

3 ITA No. 79/Jodh/2025 Asst. year: NA 6. In the result, the 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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