INDIAN SOCIETY FOR SUSTAINABLE DEVELOPMENT SOCIETY,JAIPUR V. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 29/JPR/2025

AI Insights

The case involves the Indian Society for Sustainable Development, which appealed against the decision of the CIT(Exemption), Jaipur, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The rejection was based on three grounds: incompleteness of Form 10AB, issues under the Rajasthan Public Trust Act, 1959, and concerns regarding the genuineness of activities and non-compliance. The appeal was filed 256 days late, and the applicant sought condonation of this delay. However, the tribunal dismissed the condonation application due to the absence of any representative from the applicant society to substantiate the reasons for the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785042 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Keywords: Condonation of delay; Period of limitation

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No.29/JPR/2025 fu/kZkj.k o\"kZ@AssessmentYear : Indian Society For Sustainable Development society, 45, Alwar Alkapuri, Alwar. cuke Vs. The CIT(E), Jaipur. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AABAI1411K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT lquokbZ dh rkjh[k@Date of Hearing :11/11/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 11/11/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . Appellant filed the above captioned appeal before this Appellate Tribunal on 11.01.2025, challenging order dated 24.02.2024, passed by Learned CIT(Exemption), Jaipur, as thereby application filed by the appellant seeking registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), came to be rejected, due to the following three reasons:-  Incomplete From 10AB. Printed from counselvise.com 2 ITA No. 29/JPR/2025 Indian society for Sustainable Development Society, Alwar.  Rajasthan Public Trust Act, 1959.  Genuineness of Activities and non-compliance. 2. The Registry raised a deficiency note that the appeal came to be filed 256 days after prescribed period of limitation. It was thereafter on 28.03.2024 that on behalf of the assessee an application seeking condonation of delay in filing the appeal, came to be presented before the Registry. 3. Today, when the application seeking condonation of delay has been taken up for hearing, none has appeared on behalf of the applicant society. Record reveals that even on the previous two dates i.e. on 10.09.2025 and 11.10.2025, adjourned was sought on behalf of the applicant. In the interest of justice, the matter was adjourned both the times, but, today, despite calls, none has appeared on behalf of the applicant. 4. It was for the applicant to establish that there was a sufficient cause which prevented the applicant from filing of appeal before this Appellate Tribunal within the prescribed period of limitation. Since no one has come present to address and satisfy the Bench on this issue, absence on behalf of the applicant speaks volumes against him. Printed from counselvise.com 3 ITA No. 29/JPR/2025 Indian society for Sustainable Development Society, Alwar. Since neither the representative nor the authorized representative of the applicant has appeared and applicant has failed to establish that there was any sufficient cause in non filing of the appeal within the prescribed of limitation, delay of 256 days in filing of the appeal remains unexplained. 5. In view of the above discussion, the application seeking condonation of delay is hereby dismissed. Result 6. When the application seeking condonation of delay stands dismissed, the appeal filed on 11.01.2025 is resultantly dismissed being barred by limitation. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 11/11/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 11/11/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Indian society for Sustainable Development society, Alwar. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur. . Printed from counselvise.com 4 ITA No. 29/JPR/2025 Indian society for Sustainable Development Society, Alwar. 3. vk;djvk;qDr@ Theld CIT 4. vk;djvk;qDr@CIT(A) 5. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZQkbZy@ Guard File ITA No. 29/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "