MAGMA CHARITABLE TRUST,SANGANER JAIPUR vs. CIT EXEMPTION JAIPUR, JAIPUR

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ITA 1636/JPR/2025Status: DisposedITAT Jaipur08 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(Exemption) and restored the matters for fresh decision. The CIT(Exemption) was directed to provide adequate opportunity to the assessee to present its case and verify the new address.

What were the facts?

The assessee, Magma Charitable Trust, had its applications for registration under Section 12AA and Section 80G rejected by the CIT(Exemption). The rejection was based on the inability to verify the assessee's address and the genuineness of its activities.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the applications without verifying the updated address and providing sufficient opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “B” BENCH, JAIPUR

Before: SHRI SANJAY GARG & SHRI RATNESH NANDAN SAHAY

For Appellant: Ms. Suhani Meharwal, CA
Hearing: 26.03.2026Pronounced: 08.06.2026

P a g e | 1 ITA Nos. 1635 & 1636/JPR/2025 Magma Charitable Trust

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” BENCH, JAIPUR

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos. 1635 & 1636/JPR/2025 (Assessment Year:2025-26)

Magma Charitable Trust Vs. CIT Exemption, 183 Surya Nagar, Taron Jaipur Ki Koont, Airport Sanganer, Airport Sanganer, Jaipur

�थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGTM9068E Appellant .. Respondent

Appellant by : Ms. Suhani Meharwal, CA Respondent by : Mrs. Alka Gautam, CIT

Date of Hearing 26.03.2026 Date of Pronouncement 08.06.2026 O R D E R Per Sanjay Garg, Judicial Member:

The captioned two appeals have been preferred by assessee against the separate order of the Commissioner of Income Tax

P a g e | 2 ITA Nos. 1635 & 1636/JPR/2025 Magma Charitable Trust

(Exemptions), Jaipur (hereinafter referred to as “the Ld. CIT(E)”) dated 23.09.2025. ITA No.1635/JP/2025 is against the rejection of the application u/s 12AA of the Income Tax Act, 1961 (in short ‘Act’), whereas, ITA No.1636/JP/2025 is against the rejection of the application u/s 80G of the Act.

2.

At the outset, the ld. AR for the assessee has submitted that the ld. CIT(E) has dismissed the applications of the assessee observing that the address of the assessee was not verifiable at the given address. He therefore, observed that since the assessee was not found present at the given address, and hence, the genuineness of the activities of the assessee could not be verified. The ld. AR of the assessee has submitted that the assessee during the pendency of the proceedings had changed its address and the new address was duly intimated to the Ld. CIT(E), however, the same perhaps, escaped the attention of the ld. CIT(E). She has submitted that the assessee will again furnish the new address to the ld. CIT(E), wherefrom the existence, identity and activities of the assessee can be well verified.

3.

Considering the above submissions, both the impugned orders of the ld. CIT(E) are set aside and the matter in both the appeals is restored to file of the ld. CIT(E) for decision afresh. Needless to say, that the Ld. CIT(E) will give proper and adequate opportunity to the assessee to present its case and verify the new address, if so required, and

P a g e | 3 ITA Nos. 1635 & 1636/JPR/2025 Magma Charitable Trust

thereafter, decide both the applications of the assessee in accordance with law.

4.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes.

Order is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 08/06/2026.

Sd/- Sd/- (Ratnesh Nandan Sahay) (Sanjay Garg) Accountant Member Judicial Member Dated 08.06.2026 Ganesh Kumar, Sr. PS True Copy Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order,

Asst. Registrar ITAT, Jaipur

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