NEEM KA THANA EDUCATION SOCIETY,NEEM KA THANA vs. CIT EXEMPTION, JAIPUR, JAIPUR

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ITA 1044/JPR/2025Status: DisposedITAT Jaipur05 January 2026AY 2025-26Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal observed that the applicant had not fully complied with the directions of the CIT(E) and had failed to furnish necessary replies and documents. However, considering the subsequent registration under the RPT Act and the request for another opportunity, the tribunal deemed it fit to restore the application.

What were the facts?

The appellant filed an application for registration under section 12A(1)(ac)(iv)(B) of the Income Tax Act, 1961. The CIT(E) dismissed the application on grounds of non-compliance with notices, non-registration under the Rajasthan Public Trust Act, and non-genuineness of activities. The applicant society subsequently obtained registration under the RPT Act.

What were the issues?

Whether the application for registration under section 12A(1)(ac)(iv)(B) should be restored to the CIT(E) for a fresh decision, considering the subsequent registration under the RPT Act and the applicant's request for another opportunity.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iv)(B),Section 10,Section 11 & 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR

Hearing: 24/12/2025Pronounced: 05/01/2026
12.

Consequently, this is appeal is disposed for statistical purposes and the matter is remitted to the files of Learned CIT(E), for decision afresh, after providing another opportunity to the applicant society, of being heard. File be consigned to the record room after the needful is done by the office. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Sd/- Sd/-

¼vUuiw.kkZ xqIrk½ ¼ujsUnz dqekj½ (ANNAPURNA GUPTA ) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member fnukad@Dated:- 05/01/2026 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Neem Ka Thana Education Society, Neem Ka Thana. 1. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur.

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