SETH CHIMIN RAM CHARITABLST,SUJANGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR , JAIPUR

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ITA 1460/JPR/2024Status: DisposedITAT Jaipur29 April 2025AY 2023-24Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)6 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal rejected the application for condonation of delay due to lack of merit. However, during the hearing, the assessee's AR prayed for withdrawal of the appeal as the trust's registration was renewed and an incorrect form was previously filed.

What were the facts?

The assessee filed an appeal against an order of the CIT(E) for AY 2023-24, but there was a delay of 371 days in filing the appeal. The assessee's AR filed an application for condonation of delay.

What were the issues?

Whether to condone the significant delay in filing the appeal and whether to allow the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,’’A” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.1460/JPR/2024

Hearing: 29/04/2025

ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM The assessee has filed an appeal against the order of the ld. CIT(E)- Jaipur dated 20-09-2023 for the assessment year 2023-24 pertaining to Section 12AB of the Act. 2. At the outset of hearing, the Bench noticed that there is delay of 371 days in filing the appeal for which the ld. AR of the assessee has filed an application for condonation of delay.

1.

SETH CHIMNI RAM CHARITABLE TRUST VS CIT (E), JAIPUR 3. On the other hand, the ld. DR submitted that the there is inordinate delay in filing the appeal by the assessee and the Bench may decide the issue as deemed fit and proper in the case.

4.

After hearing both the parties and perusing the application for condonation of delay filed by the ld. AR of the assessee, the Bench finds that the submissions as made in the application for condonation of delay has not merit and the same is rejected. However, the appeal is disposed off on merit. During the course of hearing, the ld. AR of the assessee has prayed 5. for withdrawal of the appeal mentioning therein that the appellant trust had got renewed its registration u/s 12A as per new provisions of the Act and earlier counsel by mistake filed Form 10AB and filed the appeal before the Bench 6. On the other hand, the ld. DR had not raised any objection against the withdrawal application dated 28-04-2025 filed by the ld. AR of the assessee.

7.

We have heard both the parties and perused the materials available on record. The Bench has taken into consideration issue as to withdrawal of the appeal and allow the withdrawal of the appeal in view of the

3.

In the result, the appeal of the assessee is dismissed as withdrawn as pronounced in the open Court on 29 -04-2025.

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