JAIPUR YOGA LEAGUE,JAIPUR V. EXEMPTION WARD 1, JAIPUR

ITA 1029/JPR/2025

AI Insights

The case involves the Jaipur Yoga League, which appealed against the dismissal of its application under Section 12AB of the Income Tax Act by the Learned CIT(E). The appeal was initially delayed due to a misunderstanding regarding the necessity of registration under the Rajasthan Public Trust Act, 1959 for filing the appeal. The tribunal found this misunderstanding to be a sufficient cause for the delay and allowed the condonation. On the merits, the tribunal noted that the genuineness of the trust's activities and the completeness of the application were not adequately verified due to non-compliance with procedural requirements and directed a fresh examination of these issues by the CIT(E).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781584 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 16-07-2025
• Other Referred Cases: APJ Abdul Kalam Education and Welfare Trust vs. CIT(E)
• Laws Referred To: Income Tax Act, Rajasthan Public Trust Act, 1959
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH OJHA; LD.
• Assessee Lawyers: ANOOP BHATIA; LD.
• Keywords: Condonation of delay; Opportunity of being heard; Period of limitation
• Section: 12

Judgement Text

"vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jhxxuxks;y] ys[kk lnL;,oaJhujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;djvihyla-@ITA No. 1029/JPR/2025 Jaipur Yoga League 380B, Meera Apartment, Devi Nagar, Shyam Nagar, s.O., Jaipur, Jaipur cuke Vs. Exemption, Ward-1, Jaipur. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AACTJ9049A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Anoop Bhatia, Ld. CA. jktLo dh vksjls@Revenue by: Shri Rajesh Ojha, Ld. CIT. lquokbZ dh rkjh[k@Date of Hearing :29/09/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: :29/09/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . By way of present appeal, which is accompanied by an application seeking condonation of delay, appellant has challenged order dated 16.02.2024, passed by Learned CIT(E), feeling aggrieved by dismissal its application u/s 12AB of the Act, on the following three grounds:- • Incomplete Form 10AB & Non submission of deed. • Rajasthan Public Trust Act, 1959. • Genuineness of Activities. Printed from counselvise.com 2 ITA No. 1029/JPR/2025 Jaipur Yoga, League, Jaipur. 2. As reported by the Registry of this Appellate Tribunal, appeal came to be filed 442 days after the prescribed period of limitation. 3. In this situation, first of allapplication seeking condonation of delay hasbeen heard. 4. Ld. AR for the applicant has submitted that the representative of the applicant trust was under the belief that registration of the trust, under RPT Act, 1959 was essential for filing of appeal before this Appellate Tribunal; that certificate of registration under said Act was received on 19.05.2055, and it was only thereafter that the appeal was filed. Therefore, Ld. AR has contended that for this sufficient cause, delay in filing of the appeal may be condoned. 5. The application is supported by affidavit of the Secretary of the appellant trust, in which he has justified about the above said sufficient cause in late filing of the appeal. 6. Ld. DR for the department has neither challenged the contents of the affidavit nor condonation of delay. 7. Having regard to the fact that representative of the assessee was under mistaken belief that registration of the applicant trust is also essential for the purpose of filing of the present appeal, and it appears that the Printed from counselvise.com 3 ITA No. 1029/JPR/2025 Jaipur Yoga, League, Jaipur. applicant trust appears to have not even tried get proper legal advice on this point, this application is hereby allowed. 8. Arguments have also been advanced on merits today itself. File perused. 9. As regards the ground that the applicant trust was not registered under RPT Act, 1959 in APJ Abdul Kalam Education and Welfare Trust vs. CIT(E), decided on 15.01.2025, Co-ordinate Bench of ITAT, Jaipur, hasheld that for purposes of registration of such institutions, u/s 12AB of the Act, registration under RPT Act, 1959 is not one of the essential requirements. Even otherwise as alleged in the application, the applicant trust stands registered under the said Act w.e.f. 19.05.2025. It is submitted that that matter may be remanded for afresh decision on the application, as regards other two grounds, reason being that the applicant could not comply with certain directions issued by Learned CIT(E) and further that the certificate regarding registration under RPT Act shall also be submitted to Learned CIT(E). 10. One of the grounds for rejection of the application u/s 12 AB is that genuineness of the activities of the applicant trust could not be verified, Printed from counselvise.com 4 ITA No. 1029/JPR/2025 Jaipur Yoga, League, Jaipur. the reason being that the applicant failed to comply with notices/letters issued to the applicant trust, and 3 opportunities having been granted. . 11. As is available from the impugned order, in para 4.1, Learned CIT(E), observed non furnishing of certain details/documents, due to which genuineness of the activities could not be verified. 12. Application U/s 12AB of the Act was submitted online on 20.09.2023.The impugned order was passed on 16.02.2024. It appears that due to time line for disposal of such like application, the applicant trust could not get sufficient time to comply with certain directions issued by Learned CIT(E). 13. Having regard to the fact that the applicant claims itself to be a trust, we deem it a fit case to restore the application u/s 12AB to the files of Learned CIT(E) for decision of the said issue afresh, after providing reasonable opportunity of being heard to the applicant trust. 14. As regards another ground of rejection that the application under Section 12 AB was incomplete on certain aspects, suffice it to observe that the applicant trust shall do the needful in this regard before Learned CIT(E) so that the application is complete in all respects and maintainable in the given form. Printed from counselvise.com 5 ITA No. 1029/JPR/2025 Jaipur Yoga, League, Jaipur. Result 15. In view of the above discussion, this appeal is disposed of, for statistical purpose and matter is remanded to Learned CIT(E) for decision of the abovesaid two issues afresh, after providing reasonable opportunity of being heard to the applicant trust. Since the applicant trust did not comply with certain directions issued by Learned CIT(E) and the matter has to be restored, as noticed above, the applicant is burdened with costs of Rs. 2,000/-to be deposited with Prime Minister’s National Relief Fund, and produce receipt before Learned CIT(E) before commencement of proceedings there on remand. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 29/09/2025. ¼xxu xks;y½ ¼ujsUnzdqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;dlnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 29/09/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Jaipur Yoga League, Jaipur. 2. izR;FkhZ@ The Respondent- Exemption, Ward-1, Jaipur. 3. vk;djvk;qDr@ Theld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur Printed from counselvise.com 6 ITA No. 1029/JPR/2025 Jaipur Yoga, League, Jaipur. 5. xkMZQkbZy@ Guard File ITA No. 1029/JPR/2025) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar Printed from counselvise.com "