SHRI KRISHNA GOPALGAU SHALA SAMITI, ,NAGAUR V. CIT(EXEMPTION), JAIPUR

ITA 295/JODH/2024

AI Insights

The case involves two separate appeals by Shri Radhe Krishna Gaushala Sewa Samiti and Shri Krishna Gopal Gau Shala Sewa Samiti against the orders of the Commissioner of Income Tax, Exemption, Jaipur. Both appeals were related to the rejection of their applications for registration under section 12AB(1)(b) of the Income Tax Act, 1961, for the assessment year 2022-23. However, prior to the tribunal hearing, both societies withdrew their applications for registration through email, citing non-registration under the RPT Act, 1959. Consequently, the Departmental Representative argued that the appeals were not maintainable, leading to the dismissal of the appeals by the tribunal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837292 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2022-2023
• Appeal Filed On: 22-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHANWAR SINGH RATNOO; VIRTUAL; BHANWAR SINGH RATNOO; VIRTUAL
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 294/Jodh/2024 (Assessment Year – 2022-23) Shri Radhe Krishna Gaushala Sewa Samiti Dholerav Khurd, Riyanbadi, Nagaur – 341510 PAN No. ABTAS 0374 C CIT Exemption Jaipur - 302015 Assessee by None Revenue by Shri Bhanwar Singh Ratnoo, CIT-DR (Virtual) Date of Hearing 16.02.2026. Date of Pronouncement 17.02.2026. & ITA No. 295/Jodh/2024 (Assessment Year – 2022-23) Shri Krishna Gopal Gau Shala Sewa Samiti Aachhojai Aachhojai Via Degana, Nagaur - 341503 PAN No. ABHAS 5926 N CIT Exemption Jaipur - 302015 Assessee by None Revenue by Shri Bhanwar Singh Ratnoo, CIT-DR (Virtual) Date of Hearing 16.02.2026. Date of Pronouncement 17.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: These two appeals are filed by assessees against the separate order of Ld. Commissioner of Income Tax, Exemption [hereinafter referred to as CIT(E)] Printed from counselvise.com 2 ITA Nos. 294 & 295/Jodh/2024 Assessment Year: 2022-23 Jaipur even dated 24.02.2024 with respect to Assessment Year 2022-23 challenging therein rejection of their applications for registration u/s 12AB(1)(b) of the IT Act, 1961. 2. None appear for the assessees however, the ld. DR for the Department has stated at the bar that these two appeals stands withdrawn before the ld. CIT(E) through e-mail applications even dated 14.02.2024 filed by these assessees stating as under: “...........Registration proceeding u/s 12A is under consideration for the society. But, the society is not registered yet under RPT Act, 1959, hence we are hereby withdrawing the registration application.” 3. The Ld. DR has argued that since the application for registration u/s 12AB has been dismissed as withdrawn by the Ld. CIT(E). The present appeals are not maintainable before the Hon’ble Tribunal. Accordingly, he pleaded that the appeals may be dismissed as not maintainable. 4. Admittedly, both these appellant societies have made a written request before the Ld. CIT(E) for withdrawing the application for registration through aforesaid e-mail application dated 14.02.2024 for registration u/s 12AB. 5. Accordingly, both these appeals filed by the assessees would liable to be dismissed as not maintainable. Printed from counselvise.com 3 ITA Nos. 294 & 295/Jodh/2024 Assessment Year: 2022-23 6. In the result, these two appeals are dismissed as not maintainable. Order pronounced in the open court on 17/02/2026. Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 17/02/2026. Nimisha Sr. PS True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER, Printed from counselvise.com "