2023 (12) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... go into merit of the case but it is imperative that the applicant samiti must be provided adequate opportunity of being heard by the ld. CIT(E). In this view of the matter, the Bench feels that the applicant samiti should be given one more chance to contest the case before the ld. CIT(E) and the applicant samiti is directed to produce all the relevant papers concerning application so filed before the ld. CIT(E) to settle the dispute raised hereinabove. Before parting, we may make it clear that our decision to restore the matter back to the file of the ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the ld. CIT(E) independently in accordance with la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rossly erred in holding that application has not been filed in time hence not maintainable. 4. That on law and facts the Ld. CIT(Exemption) has grossly erred in holding that activities of assessee are profitable. The activities of assessee are not run to earn profit, hence the Ld. CIT (Exemption)has grossly erred in holding that assessee activities are run for profit. 5. That the order of the Ld. CIT(Exemption) is bad in law and against the facts on record, hence order deserves to be quashed. That the appellant reserves the right to add, amend, withdraw or alter any ground of appeal before the finalization of said appeal. 2.1 None attended on behalf of the applicant samiti in spite of the notice sent at the last known address of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bove. In light of the above discussion and in the absence of registration under Rajasthan Public Trust Act, 1959, the assessee is not eligible . From the record, it is also noted that applicant was also given opportunity vide show cause dated 13-05- 2023 to submit clarifications pertaining to show cause notice but the applicant did not furnish any response. Hence, the ld. CIT(E) conclusively rejected u/s 12AB application of the applicant by observing as under:- 5.3 In the light of above facts, the activities conducted by the applicant are highly profitable in nature to the extent of 15% and are outside the purview of charitability and therefore, cannot be considerable as charitable at all. Hence, the application of the applicant for r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X