Shri Samanvya Charitable Trust vs. The CIT (E), Jaipur

Parties Involved

Facts Summary

The appeal in this case has been filed by the Assessee 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 of the Assessee submitted that the order has been passed ex-parte and the Assessee could not place on record facts supporting its claim. Therefore, the Counsel requested that the matter be remanded back to the CIT(E) for fresh adjudication. The Counsel of the Revenue did not object to remanding the case to the CIT(E).…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax is an ex-parte order?
• 2. Whether the order passed by the Commissioner of Income Tax was on merit?

Judgment Outcome

Decided in favour of Assessee.

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