INDIAN SOCIETY FOR SUSTAINABLE DEVELOPMENT SOCIETY,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR

Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k
BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No.29/JPR/2025
fu/kZkj.k o"kZ@AssessmentYear :
LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AABAI1411K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT lquokbZ dh rkjh[k@Date of Hearing

:11/11/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 11/11/2025

vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .

Appellant filed the above captioned appeal before this Appellate
Tribunal on 11.01.2025, challenging order dated 24.02.2024, passed by Learned CIT(Exemption), Jaipur, as thereby application filed by the appellant seeking registration u/s 12AB of the Income Tax Act, 1961
(hereinafter referred to as “the Act”), came to be rejected, due to the following three reasons:-
 Incomplete From 10AB.

2
Indian society for Sustainable Development Society, Alwar.

 Rajasthan Public Trust Act, 1959.  Genuineness of Activities and non-compliance.
2. The Registry raised a deficiency note that the appeal came to be filed
256 days after prescribed period of limitation. It was thereafter on 28.03.2024 that on behalf of the assessee an application seeking condonation of delay in filing the appeal, came to be presented before the Registry.
3. Today, when the application seeking condonation of delay has been taken up for hearing, none has appeared on behalf of the applicant society.
Record reveals that even on the previous two dates i.e. on 10.09.2025 and 11.10.2025, adjourned was sought on behalf of the applicant. In the interest of justice, the matter was adjourned both the times, but, today, despite calls, none has appeared on behalf of the applicant.
4. It was for the applicant to establish that there was a sufficient cause which prevented the applicant from filing of appeal before this Appellate
Tribunal within the prescribed period of limitation. Since no one has come present to address and satisfy the Bench on this issue, absence on behalf of the applicant speaks volumes against him.

3
Indian society for Sustainable Development Society, Alwar.

Since neither the representative nor the authorized representative of the applicant has appeared and applicant has failed to establish that there was any sufficient cause in non filing of the appeal within the prescribed of limitation, delay of 256 days in filing of the appeal remains unexplained.
5. In view of the above discussion, the application seeking condonation of delay is hereby dismissed.
Result
6. When the application seeking condonation of delay stands dismissed, the appeal filed on 11.01.2025 is resultantly dismissed being barred by limitation.

File be consigned to the record room after the needful is done by the office.

Order pronounced in the open court on 11/11/2025. ¼xxu xks;y½

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(GAGAN GOYAL)

(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member

Tk;iqj@Jaipur fnukad@Dated:- 11/11/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Indian society for Sustainable Development society, Alwar.
2. izR;FkhZ@ The Respondent- CIT(E), Jaipur. .

4
Indian society for Sustainable Development Society, Alwar.

सहायक पंजीकार@Aेेजज. त्महपेजतंत