SHRI RADHE KRISHNA GAUSHALA SEWA SAMITI, ,DHOLERAV KHURD, RIYANBADI vs. CIT(EXEMPTION), JAIPUR
Facts
Two assessees challenged the rejection of their applications for registration under Section 12AB(1)(b) of the IT Act, 1961, by the CIT(E) for AY 2022-23. However, the assessees had previously withdrawn their applications before the CIT(E) via email, stating they were not yet registered under the RPT Act, 1959.
Held
The Tribunal noted that the assessees had withdrawn their registration applications before the CIT(E). Consequently, the appeals filed before the Tribunal were deemed not maintainable and were dismissed.
Key Issues
The key legal issue was whether appeals against the rejection of registration applications under Section 12AB were maintainable when the original applications had been withdrawn by the assessees themselves.
Sections Cited
Section 12AB(1)(b)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 294/Jodh/2024 (Assessment Year – 2022-23) Shri Radhe Krishna Gaushala CIT Exemption Sewa Samiti Jaipur - 302015 Dholerav Khurd, Riyanbadi, Nagaur – 341510 PAN No. ABTAS 0374 C Assessee by None Revenue by Shri Bhanwar Singh Ratnoo, CIT-DR (Virtual) Date of Hearing 16.02.2026. Date of Pronouncement 17.02.2026. & ITA No. 295/Jodh/2024 (Assessment Year – 2022-23) Shri Krishna Gopal Gau Shala CIT Exemption Sewa Samiti Aachhojai Jaipur - 302015 Aachhojai Via Degana, Nagaur - 341503 PAN No. ABHAS 5926 N Assessee by None Revenue by Shri Bhanwar Singh Ratnoo, CIT-DR (Virtual) Date of Hearing 16.02.2026. Date of Pronouncement 17.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: These two appeals are filed by assessees against the separate order of Ld. Commissioner of Income Tax, Exemption [hereinafter referred to as CIT(E)]
2 ITA Nos. 294 & 295/Jodh/2024 Assessment Year: 2022-23 Jaipur even dated 24.02.2024 with respect to Assessment Year 2022-23 challenging therein rejection of their applications for registration u/s 12AB(1)(b) of the IT Act, 1961.
None appear for the assessees however, the ld. DR for the Department has stated at the bar that these two appeals stands withdrawn before the ld. CIT(E) through e-mail applications even dated 14.02.2024 filed by these assessees stating as under:
“...........Registration proceeding u/s 12A is under consideration for the society. But, the society is not registered yet under RPT Act, 1959, hence we are hereby withdrawing the registration application.”
The Ld. DR has argued that since the application for registration u/s 12AB has been dismissed as withdrawn by the Ld. CIT(E). The present appeals are not maintainable before the Hon’ble Tribunal. Accordingly, he pleaded that the appeals may be dismissed as not maintainable.
Admittedly, both these appellant societies have made a written request before the Ld. CIT(E) for withdrawing the application for registration through aforesaid e-mail application dated 14.02.2024 for registration u/s 12AB.
Accordingly, both these appeals filed by the assessees would liable to be dismissed as not maintainable.
3 ITA Nos. 294 & 295/Jodh/2024 Assessment Year: 2022-23 6. In the result, these two appeals are dismissed as not maintainable.
Order pronounced in the open court on 17/02/2026.
Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 17/02/2026. Nimisha Sr. PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File
BY ORDER,
