D. S. FOUNDATION,AJMER V. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 589/JPR/2025

AI Insights

The case involves D.S. Foundation, a charitable trust, appealing against the decision of the Commissioner of Income Tax Exemption, Jaipur, which denied the grant of registration and approval under sections 12A and 80G of the Income Tax Act, 1961. The trust argued that it was dedicated to social welfare and other charitable activities, maintained regular books of accounts, and was cooperative with the department. However, the appeals were dismissed primarily due to procedural issues, specifically the failure to file the appeals within the prescribed time limit.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822463 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 16-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH OJHA
• Keywords: Opportunity of being heard; Principle of natural justice; Charitable institution
• Section: 12A; 80G

Judgement Text

"vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ,oa Jh ujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM& SHRI NARINDER KUMAR, JM, vk;djvihy la-@ITA Nos.588 & 589/JPR/2025 fu/kZkj.ko\"kZ@AssessmentYear :2024-25 D.S. Foundation Office No. 20 Shrinath Mall, Near Bajrang Garh Krishna Ganj, Ajmer cuke Vs. CIT Exemption Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAETD 3273 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby :None jktLo dh vksj ls@Revenue by : Sh. Rajesh Ojha, CIT lquokbZ dh rkjh[k@Date of Hearing : 23/12/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 23/12/2025 vkns'k@ORDER PER: ANNAPURNA GUPTA, AM Both the present appeals have been filed by the assessee against the order passed by the Commissioner of Income Tax Exemption, Jaipur(ld. CIT(E)),denying grant of registration and approval u/s. 12A and 80G of the Income Tax Act, 1961,(hereinafter referred to as “Act”) respectively. 2. The grounds raised by the assessee in both the appeals are read as under:- Printed from counselvise.com 2 ITA No. 588 & 589/JPR/2025 D.S. Foundation ITA No.588/JPR/2025 1. The trust was established by the trustees, which is dedicated towards the objective of social welfare, distribution foods, cloths, blankets, charity for animals and other items, promoting education awareness programmes, etc. The copy of trust deed is enclosed. 2. It is further requested that the trust is a charitable trust established with the objective of welfare of general public, for betterment of society as whole, the trust provide all its charitable services without any cost. All the activities under taken by the trust are all in respect of a better upliftment of society as whole. 3.It is humbly requested that the trust maintain regular books of accounts and get them duly audited, which can be very well verified from income tax portal. It is further requested that the copy of financials and audit report is enclosed. 4.All the Income which is derived by the trust are through the donation are utilized for the welfare of public, and for other charitable objectives of the trust. 5.The assessee has already submitted all the requisite details as and when required by the commissioner exemption. 6. The assessee has always been co-operative with the department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. 8.The rejection of provisional registration granted under section 12(1) (ac)(vi) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 12(1)(ac)(vi) as the objectives of the trust are social welfare, helping needy, general public utility etc. 9.No opportunity of being heard was granted to the assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 10.The cancellation of provisional registration is not just and fair as there was not any single opportunity of being heard was granted to the assessee. The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable commissioner exemption, but the commissioner has wrongly cancelled the provisional registration. 11. Grounds of appeal may be craved, added, amended, modified, altered during the appeal proceedings before your honour passing the appeal order. ITA No.589/JPR/2025 Printed from counselvise.com 3 ITA No. 588 & 589/JPR/2025 D.S. Foundation 1) The trust was established by the trustees, which is dedicated towards the objective of social welfare, distribution foods, cloths, blankets, charity for animals and other items, promoting education awareness programmes, etc. The copy of trust deed is enclosed. 2) It is further requested that the trust is a charitable trust established with the objective of welfare of general public, for betterment of society as whole, the trust provide all its charitable services without any cost. All the activities under taken by the trust are all in respect of a better upliftment of society as whole. 3) It is humbly requested that the trust maintain regular books of accounts and get them duly audited, which can be very well verified from income tax portal. It is further requested that the copy of financials and audit report is enclosed. 4) All the Income which is derived by the trust are through thedonation are utilized for the welfare of public, and for other charitable objectives of the trust. 5) It is further requested that all the receipts which are received through donation are all utilized for the charitable objects and all the donations received are through online mode only which evident from the Form 10BD uploaded on Income Tax Portal. 6) The assessee has already submitted all the requisite details as and when required by the commissioner exemption. The assessee has always been co-operative with the department. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 80G(5)(iv), it is further requested that the cancellation of provisional registration was not valid. 7) The rejection of provisional registration granted under section 80G(5)(iv) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 80G(5)(iv) as the objectives of the trust are social welfare, helping needy, general public utility etc. 8) No opportunity of being heard was granted to the assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 9) The cancellation of provisional registration is not just and fair as there was not any single opportunity of being heard was granted to the assessee. 10) The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable commissioner exemption, but the commissioner has wrongly cancelled the provisional registration. 11) Grounds of appeal may be craved, added, amended, modified, altered during the appeal proceedings before your honour passing the appeal order. Printed from counselvise.com 4 ITA No. 588 & 589/JPR/2025 D.S. Foundation 3. Both the appeals are delayed for filing by 47 days. None appeared before us, on behalf of the assessee when the matter was called out for hearing. No application seeking adjournment was also filed before us. It has been noted that on the previous 4 occasions when the matter came up for hearing the assessee repeatedly sought adjournment. In the absence of any reason adduced before us for not appearing in the matter, both the appeals were proceeded to be decided. As noted above, the appeals are delayed for filing by 47 days, no reason for the delay has been furnished before us.In the light of the same, the delay in the furnishing of the present appeals is not condoned. Both the appeals are accordingly, dismissed as being non- maintainable. In the effect both the appeals are dismissed. The order is pronounced in the open court on 23/12/2025. Sd/- Sd/- ¼ ujsUnzdqekj ½ ¼ vUuiw.kkZxqIrk ½ (Narinder Kumar) (Annapurna Gupta) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23/12/2025 *Mittali, Sr. PS vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- D.S. Foundation, Ajmer 2. izR;FkhZ@ The Respondent- CIT Exemption,Jaipur 3. vk;djvk;qDr@ Theld CIT 4. vk;djvk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZQkbZy@ Guard File (ITA Nos. 588 & 589/JPR/2025) vkns'kkuqlkj@ By order, Printed from counselvise.com 5 ITA No. 588 & 589/JPR/2025 D.S. Foundation lgk;diathdkj@Asst. Registrar Printed from counselvise.com "