Loading judgment…
Facts
The assessee filed two appeals against the order of the CIT(E) denying registration and approval under Section 12A and 80G. The appeals were delayed by 47 days and the assessee did not appear for the hearing.
Held
The Tribunal noted that the appeals were filed with a significant delay and the assessee remained absent during the hearing without any justification. Consequently, the appeals were dismissed.
Key Issues
The primary issues were the delay in filing the appeals and the non-appearance of the assessee during the hearing.
Sections Cited
12A, 80G, 12(1)(ac)(vi), 80G(5)(iv)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR
Before: SMT. ANNAPURNA GUPTA, AM& SHRI NARINDER KUMAR, JM,
lquokbZ dh rkjh[k@Date of Hearing : 23/12/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 23/12/2025 vkns'k@ORDER PER: ANNAPURNA GUPTA, AM Both the present appeals have been filed by the assessee against the order passed by the Commissioner of Income Tax Exemption, Jaipur(ld. CIT(E)),denying grant of registration and approval u/s. 12A and 80G of the Income Tax Act, 1961,(hereinafter referred to as “Act”) respectively.
2. The grounds raised by the assessee in both the appeals are read as under:-
1. The trust was established by the trustees, which is dedicated towards the objective of social welfare, distribution foods, cloths, blankets, charity for animals and other items, promoting education awareness programmes, etc. The copy of trust deed is enclosed.
It is further requested that the trust is a charitable trust established with the objective of welfare of general public, for betterment of society as whole, the trust provide all its charitable services without any cost. All the activities under taken by the trust are all in respect of a better upliftment of society as whole. 3.It is humbly requested that the trust maintain regular books of accounts and get them duly audited, which can be very well verified from income tax portal. It is further requested that the copy of financials and audit report is enclosed. 4.All the Income which is derived by the trust are through the donation are utilized for the welfare of public, and for other charitable objectives of the trust. 5.The assessee has already submitted all the requisite details as and when required by the commissioner exemption.
The assessee has always been co-operative with the department.
It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. 8.The rejection of provisional registration granted under section 12(1) (ac)(vi) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 12(1)(ac)(vi) as the objectives of the trust are social welfare, helping needy, general public utility etc. 9.No opportunity of being heard was granted to the assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 10.The cancellation of provisional registration is not just and fair as there was not any single opportunity of being heard was granted to the assessee. The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable commissioner exemption, but the commissioner has wrongly cancelled the provisional registration.
Grounds of appeal may be craved, added, amended, modified, altered during the appeal proceedings before your honour passing the appeal order. ITA No.589/JPR/2025
D.S. Foundation 1) The trust was established by the trustees, which is dedicated towards the objective of social welfare, distribution foods, cloths, blankets, charity for animals and other items, promoting education awareness programmes, etc. The copy of trust deed is enclosed. 2) It is further requested that the trust is a charitable trust established with the objective of welfare of general public, for betterment of society as whole, the trust provide all its charitable services without any cost. All the activities under taken by the trust are all in respect of a better upliftment of society as whole. 3) It is humbly requested that the trust maintain regular books of accounts and get them duly audited, which can be very well verified from income tax portal. It is further requested that the copy of financials and audit report is enclosed. 4) All the Income which is derived by the trust are through thedonation are utilized for the welfare of public, and for other charitable objectives of the trust. 5) It is further requested that all the receipts which are received through donation are all utilized for the charitable objects and all the donations received are through online mode only which evident from the Form 10BD uploaded on Income Tax Portal. 6) The assessee has already submitted all the requisite details as and when required by the commissioner exemption. The assessee has always been co-operative with the department. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 80G(5)(iv), it is further requested that the cancellation of provisional registration was not valid. 7) The rejection of provisional registration granted under section 80G(5)(iv) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 80G(5)(iv) as the objectives of the trust are social welfare, helping needy, general public utility etc. 8) No opportunity of being heard was granted to the assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 9) The cancellation of provisional registration is not just and fair as there was not any single opportunity of being heard was granted to the assessee. 10) The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable commissioner exemption, but the commissioner has wrongly cancelled the provisional registration. 11) Grounds of appeal may be craved, added, amended, modified, altered during the appeal proceedings before your honour passing the appeal order.
D.S. Foundation 3. Both the appeals are delayed for filing by 47 days. None appeared before us, on behalf of the assessee when the matter was called out for hearing. No application seeking adjournment was also filed before us. It has been noted that on the previous 4 occasions when the matter came up for hearing the assessee repeatedly sought adjournment. In the absence of any reason adduced before us for not appearing in the matter, both the appeals were proceeded to be decided. As noted above, the appeals are delayed for filing by 47 days, no reason for the delay has been furnished before us.In the light of the same, the delay in the furnishing of the present appeals is not condoned. Both the appeals are accordingly, dismissed as being non- maintainable.
In the effect both the appeals are dismissed.
The order is pronounced in the open court on 23/12/2025.
Sd/- Sd/- ¼ ujsUnzdqekj ½ ¼ vUuiw.kkZxqIrk ½ (Narinder Kumar) (Annapurna Gupta) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23/12/2025 *Mittali, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- D.S. Foundation, Ajmer 2. izR;FkhZ@ The Respondent- CIT Exemption,Jaipur 3. vk;djvk;qDr@ Theld CIT 4. vk;djvk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZQkbZy@ Guard File (ITA Nos. 588 & 589/JPR/2025) vkns'kkuqlkj@ By order,
सहायकपंजीकार@Aेेज. त्महपेजतंत