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Issues involved: Denial of registration u/s 12AA of the IT Act and approval u/s 80G(5) of the Act by Ld. CIT, Jaipur-II, Jaipur.
The Appellate Tribunal ITAT Jaipur, in the case involving denial of registration u/s 12AA of the IT Act and approval u/s 80G(5) of the Act by Ld. CIT, Jaipur-II, Jaipur, set aside the orders and remitted the matter back for fresh examination. Registration u/s 12AA: The Ld. CIT, Jaipur-II, Jaipur denied registration u/s 12AA on the basis of no activity of public utility being carried out by the assessee since its inception. However, the Tribunal referred to the judgment of Hon'ble Delhi High Court in a similar case and highlighted that the procedure for registration under section 12AA is focused on the genuineness of the charitable activities of the Trust, rather than the actual execution of activities. The Tribunal emphasized that the scope of inquiry is limited to verifying whether the objects are genuinely charitable, as held in the aforementioned judgment. Consequently, the Tribunal set aside the order of Ld. CIT, Jaipur-II, Jaipur and directed a fresh examination into the objects of the Trust and the genuineness of its activities, in line with the Delhi High Court's ruling. The Tribunal instructed that the issue of registration u/s 12AA should be adjudicated afresh, ensuring a reasonable and effective opportunity for the assessee to be heard. Approval u/s 80G(5): In addition to the denial of registration u/s 12AA, the Ld. CIT, Jaipur-II, Jaipur also rejected the application for approval u/s 80G(5) of the Act. Following the decision to set aside the orders regarding registration u/s 12AA, the Tribunal directed that the approval under section 80G should also be re-examined afresh in accordance with the law. Both appeals were allowed for statistical purposes after the conclusion of the hearing.
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