CONSORTIUM FOR INDUSTRY DEVELOPMENT AWARNESS (CIDA),JAIPUR V. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 1140/JPR/2024

AI Insights

The case involves two appeals filed by the Consortium For Industry Development Awareness (CIDA) against the orders of the CIT (Exemption), Jaipur, dated 13-12-2023, concerning Section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961. The appeals were initially delayed by 205 days, and no application for condonation of delay was submitted by the assessee. During the hearing, the assessee requested to withdraw both appeals, which the CIT-DR did not object to. Consequently, the tribunal dismissed the appeals as withdrawn but did not condone the delay in filing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38801 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.P. MEENA
• Assessee Lawyers: R.S. POONIA
• Keywords: Condonation of delay
• Section: 205; 80G

Judgement Text

"1 ITA NO.1139 & 1140/JP/2024 CONSORTIUM FOR INDUSTRY DEVELOPMENT AWARENESS (CIDA) VS CIT (E), JAIPUR vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1139 & 1140/JP/2024 Consortium For Industry Development Awareness (CIDA) F-103, Plot No. 80, Mahadev Nagar Near Akshardahm Mandir, Vaishali Nagar, Jaipur – 302 021 cuke Vs. The CIT (Exemption) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADAC 5087 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@Revenue by: Shri P.P. Meena, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 24/02/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 05 /03/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Both these appeals have been filed by the assessee against two different orders of the ld. CIT(E), Jaipur dated 13-12-2023 in the matter of Section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961 respectively raising the grounds of appeals as mentioned in Form No. 36 of the respective appeals. 2 ITA NO.1139 & 1140/JP/2024 CONSORTIUM FOR INDUSTRY DEVELOPMENT AWARENESS (CIDA) VS CIT (E), JAIPUR 2.1 At the outset of the hearing of the appeals, the Bench noticed that there is delay of 205 days in filing both the appeals by the assessee for which the ld. AR has not filed any application for condonation of delay but simultaneously the ld. AR vide application dated 24-02-2025 during the course of hearing prayed for withdrawal of both the appeals. 2.2 As regards the delay so made by the assessee in fling the appeals, the ld. DR objected to such inordinate delay in filing both the appeals but submitted that the Court may decide the issue as deemed fit and proper in the case and further submitted that with regard to withdrawal of the appeal, he has no objection. 2.3 The Bench heard both the parties and perused the materials available on record. The Bench noticed that there is no application by the assessee in connection with condonation of delay in filing both the appeals. It is pertinent to mention that since the assessee has itself withdrawn the appeals, therefore the Bench has no objection to allow the withdrawal of the appeals but the issue of condonation of delay is rejected. Thus both the appeals of the assessee are dismissed as withdrawn by the assessee. 3 ITA NO.1139 & 1140/JP/2024 CONSORTIUM FOR INDUSTRY DEVELOPMENT AWARENESS (CIDA) VS CIT (E), JAIPUR 3.0. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 05 -03-2025. Sd- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 05 /03/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Consortium For Industry Development Awareness (CIDA), Jaipur. 2. izR;FkhZ@ The Respondent- The ld CIT(E) 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File (ITA No. 1139 & 1140/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar "