SHRI GUSAI BABA GAUSHALA SAMITI GOTHRA TAGELAN SIKAR,SIKAR V. ITO WARD-1 SIKAR, SIAKR

ITA 846/JPR/2025

AI Insights

The case involves Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, which appealed against the order of the Learned CIT(A) dismissing their earlier appeal related to an assessment order that added Rs. 6,37,253 under 'income from other sources'. The addition was made because the society was not registered under sections 12A and 80G of the Income Tax Act at the time of the assessment. Subsequently, the society obtained registration, and sought to have the matter remanded to the Assessing Officer to consider this new development. The tribunal decided to restore the matter to the Assessing Officer for a fresh decision, acknowledging the society's new registration status but imposed a cost for non-compliance with earlier notices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716602 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2022-2023
• Appeal Filed On: 22-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: SHRAWAN KUMAR GUPTA
• Keywords: Non compliance
• Section: 12A; 12; 80G

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 846/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2022-23 Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar Gothra Tegelan Teh. Dodh Sikar, Sikar. Cuke Vs. The ITO, Ward-1, Sikar. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS0888A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@Date of Hearing : 20 /08/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 21/08/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member, Appellant society has challenged order dated 15.05.2025, passed by Learned CIT(A). Vide impugned order, the appeal filed by the assessee assailing assessment order dated 22.01.2024, relating to the assessment year 2022-23, came to be dismissed. Vide above mentioned assessment order, the Assessing Officer made an addition of Rs. 6,37,253/- under the “head income from other Printed from counselvise.com 2 ITA No. 846/JPR/2025 Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, Sikar. sources”, while observing that the assessee was not entitled to claim any expenses, as per its claim, the reason being that the assessee was not registered u/s 12AB of the Income Tax Act. 2. Argument heard. File perused. 3. Ld. AR for the appellant has submitted that the appellant presently stands registered under section 12 AB of the Act. In this regard, he has submitted a paper book. At serial No. 2 of the paper book, there are copies of order regarding approval for registration u/s 12A and 80G of the Act. 4. The applications for registration of the society under said provisions have been allowed vide order dated 25.07.2025. Assessment order was passed on 22.01.2024. The impugned order u/s 250 of the Act was passed on 15.05.2025. This goes to so that the appellant society had no registration u/s 12A and 80G of the Act as on the date of passing of the assessment order and the dismissal of the appeal filed by the assessee. 5. In the given situation, the only prayer made by ld. AR for the appellant society is that the matter may be remanded to the Assessing Officer for decision afresh, taking into consideration the factum of registration of the society u/s 12AB & 80G of the Act. Printed from counselvise.com 3 ITA No. 846/JPR/2025 Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, Sikar. 6. A perusal of the impugned order would reveal that five notices were issued by the office of Learned CIT(A), NFAC. On said notices, request for adjournment was made for two dates i.e. 14.10.2024 and 26.11.2024, but there was no response from the appellant to the subsequent two notices dated 06.03.2025 and 06.05.2025. 7. It appears that the representative of the appellant society neither appeared nor submitted any response or any request for adjournment, as regards last two notices are concerned, perhaps knowing well the fate of the appeal when the society had no registration u/s 12A and 80G of the Act by then. In case, reply was not ready, at least someone should have represented the appellant society before Learned CIT(A), but, the fact remains that there was no compliance or response to the last mentioned two notices issued by the office of CIT(E). Result 8. In the given situation, the appeal is disposed of, for statistical purpose and in the interest of justice, the matter is restored to the files of the Assessing Officer for decision afresh, after taking into consideration the factum of registration of the society u/s 12A and 80G of the Act. Printed from counselvise.com 4 ITA No. 846/JPR/2025 Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, Sikar. Keeping in view, non compliance as regards the two last mentioned notices from the office of Learned CIT(A), appellant is burdened with costs of Rs. 1000/-. Costs to be deposited in “Prime Minister’s National Relief Fund”. The applicant to produce before the Assessing Officer, receipt in proof of deposit of cost of Rs. 1,000/- imposed today, and thereupon he shall commence proceedings. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 21/08/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 21/08/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Gusai Baba Gaushala Samiti Gothra Tegelan Sikar, Sikar. 2. izR;FkhZ@ The Respondent- ITO, Ward-1, Sikar. 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File ITA No. 846/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "