SHREE JAIN SWETAMBER TERAPANTH MAHILA MANDAL GANGASHAHAR,BIKANER V. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 777/JODH/2024

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The case involves Shree Jain Swetamber Teerapanth Mahila Mandal, a trust, appealing against the orders of the Commissioner of Income-tax (Exemption), Jaipur, which were passed under section 12A of the Income-tax Act, 1961. The appeals were initially delayed by 163 days, for which the tribunal found sufficient cause and admitted the appeals for adjudication. The core issue was the cancellation of the trust's provisional registration due to non-compliance with section 12AB(1)(b)(i)(B) of the Act, specifically the absence of registration under the Rajasthan Public Trust Act, 1959. Post the impugned orders, the trust obtained the necessary registration, which was verified by the Ld.DR without any objections.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775724 (ITAT-JODHPUR)
• Duration Of Justice: 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-10-2024
• Laws Referred To: Income-tax Act, 1961, Rajasthan Public Trust Act, 1959
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE SHRIR.S. POONIA; REVENUE BRIJ LAL MEENA
• Section: 12A

Judgement Text

"1 ITA No777 & 785Jodh/2024 SwetamberTeerapanthMahila Mandal IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.777/Jodh/2024 & I.T.A No.785/Jodh/2024 Shree Jain SwetamberTeerapanthMahila Mandal, Gangashahar, C/o R.S.Poonia, D-82-B, Siwad Area, Krishna Marg, Bapu Nagar, Rajasthan-302 015 PAN: AALTS8164J vs CIT (Exemption), Jaipur Rajasthan. APPELLANT RESPONDENT Date of hearing 20/08/2025 Date of pronouncement /09/2025 O R D E R Per Bench: The instant appeals of the assessee werefiled against the order of theCommissioner of Income-tax (Exemption), Jaipur [for brevity, ‘Ld.CIT(E)’] order passed under section 12A of the Income-tax Act, 1961 (in short, ‘the Act’), against application U/s 12A(1)(ac)(iii) and U/s 12A(1)(ac)(vi) of the Act date of orders22/02/2024. 2. The appeals were filed with a delay of 163 days. The assessee-trust filed an affidavit explaining the reasons for delay. The Ld.DR has not made any Present for Assessee ShriR.S. Poonia, CA Present for Revenue Shri Brij Lal Meena, Addl.CIT-DR Printed from counselvise.com 2 ITA No777 & 785Jodh/2024 SwetamberTeerapanthMahila Mandal objection on the same. We find there is sufficient cause for delay in filing the appeals. Therefore, the delay of 163 days is condoned, and the appeals admitted for adjudication. 3. The Ld.AR stated that the assessee applied for provisional registration and registration to the assessee trust before the Ld.CIT(E). But for contravening provisions of section 12AB(1)(b)(i)(B) of the Act, the due registrations were cancelled. When the assessee applied for alleged registration, the assessee was not registered under the Rajasthan Public Trust Act, 1959. But finally, after the passing of the impugned orders, the assessee received the said registration under section 17(1) of RPT Act, 1959 and the copy of the said registration certificate dated 01/08/2024 is placed on the record. 4. The Ld.DR had verified the certificate, and had not made any objection against the submission of the assessee. 5. We find that the assessee’s application under section 12A(1)(ac)(iii) of the Act, relating to ITA No. 777/Jodh/2024, and the cancellation order for provisional registration under section 12A(1)(ac)(vi) of the Act, relating to ITA No. 785/Jodh/2024, were both occasioned due to the absence of the requisite registration certificate.It is now brought on record that the assessee has obtained the registration certificate under the RPT Act, 1959. Consequently, the assessee is no longer in default of the provisions of section 12AB(1)(b)(i)(B) of the Act. Accordingly, we direct that both the applications be restored to the file of the Ld. CIT(E). The Ld. CIT(E) shall verify the said certificate issued under the RPT Act, 1959, and thereafter grant registration to the assessee in accordance with law. Printed from counselvise.com 3 ITA No777 & 785Jodh/2024 SwetamberTeerapanthMahila Mandal 6. In the result, both the appeals of the assessee bearing ITA Nos 777 & 785/Jodh/2024 are allowed, in the manner as above. Order pronounced on 11th day of September 2025 in accordance with Rule 34(4) of the Income tax (Appellate Tribunal) Rules, 1963. Sd/- sd/- (DR.MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt: 11th September 2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथ\u0007/The Appellant , 2. \bितवादी/ The Respondent. 3. आयकरआयु\u0012 CIT 4. िवभागीय\bितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "