INDO SWISS CHARITABLE TRUST,JAIPUR V. CIT (EXEMPTION), JAIPUR

ITA 174/JPR/2025

AI Insights

The case involves the Indo Swiss Charitable Trust, which appealed against the decision of the CIT(E), Jaipur, rejecting their application for approval under section 80G(5)(iv) of the Income Tax Act, 1961. The rejection was based on several grounds including absence of regular registration under section 12A, non-registration with the RPT Act, 1959, absence of a dissolution clause, and questions regarding the genuineness of activities. The tribunal decided to restore the matter to the CIT(E) for a fresh decision, granting the trust another opportunity to address the deficiencies noted in their application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312329 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Assessee Lawyers: SUHANI MEHARWAL
• Keywords: Opportunity of being heard; Charitable institution

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; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 174/JPR/2025 Indo Swiss Charitable Trust SB 165B, Bapu Nagar, Tonk Road, Lal Kothi, Jaipur. cuke Vs. The CIT(E), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATI1350F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Mrs. Suhani Meharwal, C.A. jktLo dh vksjls@Revenue by: Ms. Alka Gautam, CIT lquokbZ dh rkjh[k@Date of Hearing :24/04/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 28/04/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . On 28.12.2024, Learned CIT(E) rejected an application filed by the appellant seeking approval u/s 80G(5)(iv) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), on the following grounds:-  Absence of regular registration u/s 12A.  Non registration with RPT Act, 1959. 2 ITA No. 174/JPR/2025 Indo Swiss Charitable Trust, Jaipur  Absence of dissolution clause.  Genuineness of activities. 2. Arguments heard. File perused. 3. The only submission put forth on behalf of the appellant is that the applicant could not comply with certain directions issued by Learned CIT(E) and that in case another opportunity is granted, the applicant would do the needful so as to comply with the said directions. Accordingly, the submission is that the matter may be restored to the files of Learned CIT(E). 4. Ld. DR for the department has no objection to the restoration of the matter to Learned CIT(E) for providing another opportunity of being heard to the applicant for compliance with the directions of the said office. 5. Record reveals that the application was submitted by the applicant in Form 10AB online on 29.06.2024. Thereupon, notice dated 03.09.2024 was issued to the applicant requiring production of documents/explanations by 18.09.2024. The applicant filed its reply. Learned CIT(E) observed certain discrepancies and accordingly, issued show cause letter dated 09.12.2024, but the applicant did not furnish any reply to the said show cause letter. That is how, Ld. CIT(E) proceeded further. 3 ITA No. 174/JPR/2025 Indo Swiss Charitable Trust, Jaipur 6. In view of the two opportunities granted by Learned CIT(E), the applicant should have done its best to comply with the directions issued by the said office, but, as noticed above, no reply was furnished to the show cause letter whereby certain discrepancies were pointed out to the applicant for their removal. Keeping in view that the applicant claims itself to be a charitable trust, and the issues involved we deem it a fit case to restore the matters to the files of the Learned CIT(E) for decision of said application afresh, after providing another opportunity to the applicant to comply with the directions issued by that office. 7. Since the applicant was non complaint, as regards the show cause letter dated 09.12.2024, the applicant is to be burdened with costs of Rs. 2000/- . Costs to be deposited by the appellant in “Prime Minister’s National Relief Fund”. Result 8. In view of the above discussion, this appeal is disposed of for statistical purposes, and the matter is restored to the files of Learned CIT(E) for decision afresh while providing an opportunity to the assessee of being heard. 4 ITA No. 174/JPR/2025 Indo Swiss Charitable Trust, Jaipur Receipt in proof of deposit of costs to be submitted before Learned CIT(E) before commencement of the proceedings on remand. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 28/04/2025. 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:- 28/04/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Indo Swiss Charitable Trust, Jaipur. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur. 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 174/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "