RAMJIDAS BUDHRAJA CHARITABLE TRUST,CHHINDWARA V. INCOME TAX OFFICER EXEMPTION, JABALPUR

SA 2/JAB/2025

AI Insights

The case involves Ramjidas Budhraja Charitable Trust, which filed a Stay Application against the Income Tax Officer, Exemption Jabalpur, concerning an outstanding tax demand for the Assessment Year 2015-16. The Trust argued that they had a strong prima facie case and highlighted the urgency due to the absence of a functioning Bench in Jabalpur, which could delay the hearing of their appeal. The Departmental Representative opposed the stay, suggesting that the assessee should be directed to deposit the outstanding demand. After considering the arguments and the fact that the assessee had already paid a significant portion of the demand, the Tribunal decided to grant the stay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824949 (ITAT-JABALPUR)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 30-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-10-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL PADHA
• Assessee Lawyers: UMA PARASHAR
• Keywords: Reasonable cause; Charitable institution; Application of stay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Stay Application No.2/JAB/2025 (Arising out of ITA No. 235/JAB/2025) Assessment Year: 2015-16 Ramjidas Budhraja Charitable Trust, Pandurna, Chhindwara, (MP)- 480334. v. The Income Tax Officer, Exemption Jabalpur, (MP)-482001. TAN/PAN:AAATR8939D (Appellant) (Respondent) Appellant by: Smt Uma Parashar, Advocate Respondent by: Shri Rahul Padha, Sr. DR Date of hearing: 23 12 2025 Date of pronouncement: 30 12 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: The Stay Application in SA. No.02/JAB/2025 for Assessment Year 2015-16 filed by the assessee has arisen out of ITA No.235/JAB/2025. By way of this Stay Application, the assessee is seeking stay of outstanding demand of tax aggregating to Rs12,42,680/-. 2. The Ld. Counsel for the assessee contended that the assessee has a very strong prima facie case on merits and there is every likelihood of success in the appeal. He contended that the Revenue is pressing hard for recovery of the outstanding demand and since no Bench is presently functioning at Jabalpur, the appeal may not likely to be heard in the near future. He further contended that out of the total tax demand, the assessee has already paid a sum of Rs.5,13,150/-. He further contended that the impugned addition has been made purely on the ground Printed from counselvise.com S.A No.2/JAB/2025 Page 2 of 3 that the assessee did not make a claim in the return of income. He also contended that the issue involved is well settled in favour of the assessee. Therefore, he prayed that the impugned tax demand may be stayed and hearing of appeal be fixed out of turn basis. 3. The Ld. Departmental Representative for the Revenue opposed the submissions and contended that the assessee may be directed to deposit the outstanding demand of Rs12,42,680/-. He contended that there is no prima facie case, hence, the stay application deserves to be dismissed. 4. Heard the Ld. Representatives of the parties and perused the materials available on record. It is not disputed that the assessee had already deposit a sum of Rs.5,13,150/- which is above 20% of the total tax demand. Further, it is seen that the impugned addition has been made purely on technical grounds. Therefore, looking to the totality of the facts, we are of the view that the assessee has a prima facie case. Therefore, we hereby stay the recovery of the impugned outstanding demand for a period of 180 days. Further, it is directed that the assessee would not seek any adjournment without reasonable cause. The stay application is disposed of accordingly, in the terms stated hereinabove. 5. In the result, the Stay Application No. 2/JAB/2025 in ITA. No.235/JAB/2025 of the assessee is allowed. Order pronounced in the open Court on 30/12/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 30/12/2025 Vijay Pal Singh, (Sr. PS) Printed from counselvise.com S.A No.2/JAB/2025 Page 3 of 3 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT (Judicial) 4. The PCIT 5. DR, ITAT, Jabalpur 6. Guard File By order // True Copy// Assistant Registrar ITAT, Jabalpur Printed from counselvise.com "