SHYAM MITRA MANDAL JOGBANI TRUST KHATUSHYAM JI JILA SIKAR,SIKAR vs. ITO, WARD-1, SIKAR

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ITA 414/JPR/2023Status: DisposedITAT Jaipur27 September 2023AY 2022-23Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee must be provided with an adequate opportunity of being heard. The matter was restored to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee's applications for registration under Section 12AB and exemption under Section 80G of the Income Tax Act were rejected by the CIT(Exemption) due to incomplete forms and failure to prove the genuineness of activities. The assessee contended that they were not provided adequate opportunity of being heard.

What were the issues?

Whether the assessee was denied adequate opportunity of being heard by the CIT(Exemption) and whether the rejection of applications for registration and exemption was justified.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: HON’BLE SHRI SANDEEP GOSAIN, JM &

For Appellant: Shri Rajat Choudhary, Advocate
Hearing: 21/09/2023Pronounced: 27/09/2023

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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