SCHOLARS EDUCATION TRUSTS OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)

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CW/4673/2023HC RajasthanRJHC02021524202323 May 2025Author: AVNEESH JHINGAN,MUKESH RAJPUROHIT2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, disposed of the writ petition without commenting on the merits of the case. The Court directed the respondent No. 2, the Commissioner of Income Tax (Exemption), to complete the remand proceedings pursuant to the order of the Income Tax Appellate Tribunal within three months from the date of receipt of a certified copy of the High Court's order. To facilitate this, the petitioner was directed to appear before the office of respondent No. 2 on May 30, 2025, at 11:00 AM, to avoid further delay and complications. No specific finding was made on the merits of the original exemption withdrawal or the subsequent remand proceedings, as the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, Scholars Education Trusts of India, had its exemption under Section 10(23C) of the Income Tax Act, 1961, withdrawn by the Commissioner of Income Tax (Exemption) (CIT(E)) on January 3, 2017. The petitioner appealed this order, and the Income Tax Appellate Tribunal (Tribunal) remitted the matter back to the CIT(E) for fresh consideration via an order dated May 29, 2017. The present writ petition was filed because the remand proceedings initiated by the Tribunal's order had not been concluded. The petitioner sought a directive for the completion of these proceedings.

What were the issues?

1. Whether the remand proceedings initiated by the Income Tax Appellate Tribunal's order dated May 29, 2017, have been unduly delayed and require intervention by the High Court. Assessee's Contention: The petitioner argued that the remand proceedings, which were ordered by the Tribunal on May 29, 2017, have not been concluded, causing an undue delay and grievance. They sought a direction for the expeditious completion of these proceedings. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the petitioner's grievance regarding the delay in remand proceedings. The focus of the order is on directing the completion of the pending proceedings.

Which sections of the Income-tax Act were involved?

Section 10(23C)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JP:21751-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4673/2023 Scholars Education Trusts Of India, Having Its Registered Office At A-3-G, Sunder Path, Banipark, Jaipur Through Its Chairman Shri Sangam Mishra R/o 219/5, Sardar Pura, Udaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax (Exemption), Jaipur Ncr Building, Bhagwan Dass Road, C Scheme, Ashok Nagar, Statue Circle, Jaipur, Rajasthan 302005. 2. Commissioner Of Income Tax (Exemptions), Circle Jaipur, Ncr Building, Bhagwan Dass Road, C Scheme, Ashok Nagar, Statue Circle, Jaipur, Rajasthan 302005. ----Respondents For Petitioner(s) : Mr. Anand Chaudhuri Mr. Kumail Abbas Mr. Ashish Vijay For Respondent(s) : Mr. Parth Vashistha for Mr. Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 23/05/2025

1.

The exemption granted to the petitioner under Section 10(23C) of the Income Tax Act, 1961, was withdrawn by the Commissioner of Income Tax (Exemption) (for short ‘CIT (E)’) vide order dated 03.01.2017. The petitioner succeeded in appeal before the Income Tax Appellate Tribunal (for short ‘tribunal’) and the matter was remitted to CIT(E).

2.

The grievance raised in this petition is that the remand proceedings pursuant to the order dated 29.05.2017 of the tribunal have not yet been concluded.

[2025:RJ-JP:21751-DB] (2 of 2) [CW-4673/2023]

3.

Without commenting upon merits of the case, this petition is disposed of with direction to respondent No.2 to complete the proceedings in pursuance to the order of the tribunal within three months from the date of receipt of certified copy of this order.

4.

In order to avoid further delay and complication, let the petitioner through representative appear in the office of respondent No.2 on 30.05.2025 at 11:00 AM. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Simple Kumawat /32

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