Scholars Education Trusts Of India v. Assistant Commissioner Of Income Tax (Exemption),Jaipur Ncr Building, Bhagwan Dass Road, C Scheme,Ashok Nagar, Statue Circle, Jaipur, Rajasthan
High Court
23 May 2025 In favour of: Unclear
Forum / Bench
High Court · jaipur
Parties
Scholars Education Trusts Of India v. Assistant Commissioner Of Income Tax (Exemption),Jaipur Ncr Building, Bhagwan Dass Road, C Scheme,Ashok Nagar, Statue Circle, Jaipur, Rajasthan
Date of order
23 May 2025
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Scholars Education Trusts Of India v. Assistant Commissioner Of Income Tax (Exemption),Jaipur Ncr Building, Bhagwan Dass Road, C Scheme,Ashok Nagar, Statue Circle, Jaipur, Rajasthan, the High Court (2025) decided the matter under Section 10 of the Income-tax Act.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
[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 OfficeAt A-3-G, Sunder Path, Banipark, Jaipur Through Its ChairmanShri 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, AshokNagar, Statue Circle, Jaipur, Rajasthan 302005.Ncr Building, Bhagwan Dass Road, C Scheme, AshokNagar, Statue Circle, Jaipur, Rajasthan 302005.
----Respondents
For Petitioner(s)
For Respondent(s)
: Mr. Anand ChaudhuriMr. Kumail AbbasMr. Kumail Abbas
Mr. Ashish Vijay
: Mr. Parth Vashistha for
Mr. Shantanu Sharma
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT
23/05/2025
Order
1.The exemption granted to the petitioner under Section10(23C) of the Income Tax Act, 1961, was withdrawn by theCommissioner of Income Tax (Exemption) (for short ‘CIT (E)’) videorder dated 03.01.2017.The petitioner succeeded in appealbefore the Income Tax Appellate Tribunal (for short ‘tribunal’) andthe matter was remitted to CIT(E).
2.The grievance raised in this petition is that the remandproceedings pursuant to the order dated 29.05.2017 of thetribunal have not yet been concluded.
3.Without commenting upon merits of the case, this petition isdisposed of with direction to respondent No.2 to complete theproceedings in pursuance to the order of the tribunal within threemonths from the date of receipt of certified copy of this order.
4.In order to avoid further delay and complication, let thepetitioner through representative appear in the office ofrespondent No.2 on 30.05.2025 at 11:00 AM.
(MUKESH RAJPUROHIT),J
(AVNEESH JHINGAN),J
Simple Kumawat /32
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