Dr. Vijaysriji Charitable Trust vs. CIT (E), Jaipur

Parties Involved

Facts Summary

The appeal in this case has been filed by the Assessee, Dr. Vijaysriji Charitable Trust, against the order dated 22.09.2023 of the Commissioner of Income Tax Exemptions, Jaipur. The grounds of appeal are that the Commissioner of Income Tax erred in passing the order of rejection under section 12A(1)(ac)(iii) of the Income Tax Act and that registration under section 12AB should be allowed. The Counsel for the Assessee submitted that the order was passed ex-parte and the Assessee could not place facts supporting its claim. The Counsel requested that the matter be remanded back to the Commissioner of Income Tax (Exemptions) for fresh adjudication. The Department's Counsel did not object to the remanding of the case.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax Exemptions, Jaipur was ex-parte and not on merit?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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