Seth Shri Niwas Charity Trust v. Commissioner Of Income Tax, Jaipur-Ii, Jaipur

[2025:RJ-JP:6235-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1606/2004 Seth Shri Niwas Charity Trust, through its trustee Shri MaheshKumar Kandoi, S/o Shri Radheshaym Kandoi aged about 48years, 36 Jai Jawan Colony, Scheme No.3, Jaipur. ----Petitioner Versus Commissioner Of Income Tax, Jaipur-II, Jaipur. ----Respondent For Petitioner(s) : Mr.Prakul Khurana with Mr.Akshay Sharma For Respondent(s): Mr.Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR 12/02/2025 Order 1.This petition was filed in the year 2004 challenging the orderdated 05/06.02.2004 passed by the Commissioner of Income Tax,Jaipur II, Jaipur (for short ‘CIT’) rejecting the application forrenewal of exemption under Section 80G(5) of the Income TaxAct, 1961 (for short ‘the Act’). 2.The renewal of the exemption under Section 80G(5) of theAct was applied for a period of five years. During pendency of thepetition there was no interim protection in favour of the petitioner.With the efflux of time, the prayer for renewal has been renderedinfructuous. 3.The petition is disposed of as infructuous. 4.It is clarified that in case the petitioner applies for freshexemption or for subsequent renewal, the same shall be decided by the department in accordance with law without beinginfluenced by the observation made in the impugned order. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J RIYA/1