NEEM KA THANA EDUCATION SOCIETY,NEEM KA THANA vs. CIT EXEMPTION, JAIPUR, JAIPUR
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.
Held
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.
Key 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.
Sections Cited
12A(1)(ac)(iv)(B) of the Income Tax Act, 1961, Section 10, 11 & 12, Rajasthan Public Trust Act, 1959
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR
Result
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/-
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7 ITA No. 1044/JPR/2025 Neema Ka Thana Education Society, Neem Ka Thana 3. vk;djvk;qDr@ Theld CIT vk;djvk;qDr@CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZQkbZy@ Guard File ITA No. 1044/JPR/2025) vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेजज. त्महपेजतंत
