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2025 DAILYLAW 10617 (RAJ)

SCHOLARS EDUCATION TRUSTS OF INDIA v. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)

CW/4673/2023 · 2025-05-23

Avneesh Jhingan, Mukesh Rajpurohit

body2025

Judgment text

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[2025:RJ-JP:21751-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4673/2023 Scholars Education Trusts Of India, Having Its Registered Office At A-3-G, Sunder Path, Banipark, Jaipur Through Its Chairman Shri Sangam Mishra R/o 219/5, Sardar Pura, Udaipur. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax (Exemption), Jaipur Ncr Building, Bhagwan Dass Road, C Scheme, Ashok Nagar, Statue Circle, Jaipur, Rajasthan 302005. 2. Commissioner Of Income Tax (Exemptions), Circle Jaipur, Ncr Building, Bhagwan Dass Road, C Scheme, Ashok Nagar, Statue Circle, Jaipur, Rajasthan 302005. ----Respondents For Petitioner(s) : Mr. Anand Chaudhuri Mr. Kumail Abbas Mr. Ashish Vijay For Respondent(s) : Mr. Parth Vashistha for Mr. Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 23/05/2025 1. The exemption granted to the petitioner under Section 10(23C) of the Income Tax Act, 1961, was withdrawn by the Commissioner of Income Tax (Exemption) (for short ‘CIT (E)’) vide order dated 03.01.2017. The petitioner succeeded in appeal before the Income Tax Appellate Tribunal (for short ‘tribunal’) and the matter was remitted to CIT(E). 2. The grievance raised in this petition is that the remand proceedings pursuant to the order dated 29.05.2017 of the tribunal have not yet been concluded. [2025:RJ-JP:21751-DB] (2 of 2) [CW-4673/2023] 3. Without commenting upon merits of the case, this petition is disposed of with direction to respondent No.2 to complete the proceedings in pursuance to the order of the tribunal within three months from the date of receipt of certified copy of this order. 4. In order to avoid further delay and complication, let the petitioner through representative appear in the office of respondent No.2 on 30.05.2025 at 11:00 AM. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Simple Kumawat /32