SETH CHIMIN RAM CHARITABLST,SUJANGARH V. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR , JAIPUR

ITA 1460/JPR/2024

AI Insights

The case involves the Seth Chimni Ram Charitable Trust appealing against an order from the CIT (E), Jaipur, concerning the assessment year 2023-24 under Section 12AB of the Income Tax Act. The appeal was initially delayed by 371 days, for which a condonation application was submitted but ultimately rejected by the tribunal. During the proceedings, the assessee's representative requested to withdraw the appeal, citing a mistake in filing Form 10AB instead of renewing the registration under Section 12A as per the new provisions of the Act. The Departmental Representative did not object to this withdrawal, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312108 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Laws Referred To: Section 12AB of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH OJHA
• Assessee Lawyers: KOMAL HARSH; PROXY
• Keywords: Condonation of delay; Charitable institution
• Section: 12A

Judgement Text

"1 ITA NO.1460/JPR/2024 SETH CHIMNI RAM CHARITABLE TRUST VS CIT (E), JAIPUR vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.1460/JPR/2024 fu/kZkj.ko\"kZ@AssessmentYear : 2023-24 Seth Chimi Ram Charitable Trust Naya Bazar, Naya Bass, Sujangarh, S.O. Bilasi, Churu 331 507 (Raj) cuke Vs. The CIT (E) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS5738 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Ms. Komal Harsh, Adv. Proxy for AR jktLo dh vksjls@Revenue by: Shri Rajesh Ojha, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 29/04/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 29 /04/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM The assessee has filed an appeal against the order of the ld. CIT(E)- Jaipur dated 20-09-2023 for the assessment year 2023-24 pertaining to Section 12AB of the Act. 2. At the outset of hearing, the Bench noticed that there is delay of 371 days in filing the appeal for which the ld. AR of the assessee has filed an application for condonation of delay. 2 ITA NO.1460/JPR/2024 SETH CHIMNI RAM CHARITABLE TRUST VS CIT (E), JAIPUR 3. On the other hand, the ld. DR submitted that the there is inordinate delay in filing the appeal by the assessee and the Bench may decide the issue as deemed fit and proper in the case. 4. After hearing both the parties and perusing the application for condonation of delay filed by the ld. AR of the assessee, the Bench finds that the submissions as made in the application for condonation of delay has not merit and the same is rejected. However, the appeal is disposed off on merit. 5. During the course of hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal mentioning therein that the appellant trust had got renewed its registration u/s 12A as per new provisions of the Act and earlier counsel by mistake filed Form 10AB and filed the appeal before the Bench 6. On the other hand, the ld. DR had not raised any objection against the withdrawal application dated 28-04-2025 filed by the ld. AR of the assessee. 7. We have heard both the parties and perused the materials available on record. The Bench has taken into consideration issue as to withdrawal of the appeal and allow the withdrawal of the appeal in view of the 3 ITA NO.1460/JPR/2024 SETH CHIMNI RAM CHARITABLE TRUST VS CIT (E), JAIPUR application of the assessee (supra). Thus the appeal of the assessee is dismissed. 3. In the result, the appeal of the assessee is dismissed as withdrawn as pronounced in the open Court on 29 -04-2025. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 29 /04/2025 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Seth Chimni Ram Charitable Trust 2. izR;FkhZ@ The Respondent- The ld. 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. 1460/JP/2024) vkns'kkuqlkj@ By order, lgk;diathdkj@Asst. Registrar "