9911796707
TMI Blog2024 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ke of the fact is curable in nature we considered the prayer of the assessee for registration of the trust u/s. 12AB of the Act and the 80G recognition application was rejected only on the ground that the assessee is not eligible for approval under clause (ii) of first proviso to sub-section (5) of section 80G of the Act since it was not already approved under clause (i) or (iii) of first proviso to sub-section(5) of section 80G. We also deem it fit to set aside the order of the ld. CIT(E) for recognition of the trust u/s. 80G of the Act and ld. CIT(E) should decide both the application a fresh. Appeal allowed for statistical purposes. - Shri Sandeep Gosain, JM And Shri Rathod Kamlesh Jayantbhai, AM For the Assessee : Shri Rames Lakhera- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be directed to grant 80G registration u/s 80G. Ground No. 2 The Appellant prays your honour to add amend or alter all or any of the grounds of the appeal on or before the date of hearing. 3. First, we take up the appeals of the assessee in ITA no. 526/JPR/2024, wherein the brief fact of the case are that the assessee filed an online application in Form No. 10AB seeking registration u/s 12AB of the Income Tax Act, 1961 was filed on 29.09.2023. A letter/notice No. ITBA/EXM/F/EXM43/2023-24/1058614696(1) dated 09.12.2023 was issued at the e-mail/address provided in the application requiring the assessee to submit certain documents/explanations by 20.12.2023. In response the assessee sought adjournment on 20.12.2023 through DAK but subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 10AB or to justify its claim for approval under clause (ii) of first proviso to sub-section (5) of section 80G of the Act on or before 12.01.2024. However, the applicant didn't comply on the above show cause. Therefore, application filed on 29.09.2023 in Form 10AB for grant of approval under clause (ii) of first proviso to sub-section (5) of section 80G was hereby rejected as being in-fructuous. 5. Feeling dissatisfied with the order of the ld. CIT(E) the assessee has preferred these appeals on the grounds as reiterated here in above. Apropos to the ground so raised the ld. AR of the assessee submitted the following written submission:- ITA No. 526/JPR/2024 The assessee Trust is a charitable trust working for Relief of the Poor implie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our trust is duly registered by the State Government of Rajasthan under The Rajasthan Trust Act, 1959. However, Trust Registration Certificate, Form 10AB and Charitable Activities were not considered, hence assessee trust is under appeal before your Honor. With these facts and background of case, grounds of appeal are dealt as under: Ground No. 1 CIT(E) has wrongly rejected the application for registration of assessee trust u/s 12A stating that Trust is not registered with RPT ACT. 1959 whereas the trust is duly registered with Sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30-12-2006 issued by the Sub Registrar of Trust under the State Government of Rajasthan Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F/EXM43/2023- 24/1059417726(1) dated 05-01-2024 requesting it to furnish certain documents/explanations by 12-01-2024. Trust is duly registered with Sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30-12-2006 issued by the Sub Registrar of Trust under the State Government of Rajasthan Jaipur. However, Trust Registration Certificate, 80G Provisional Registration and Charitable Activities were not considered, hence assessee trust is under appeal before your Honor. With these facts and background of case, grounds of appeal are dealt as under: Ground No. 1 CIT(E) has wrongly rejected the application for registration of assessee Trust u/s 80G stating that The applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application of the assessee for registration u/s. 12AB was rejected on the objection of fact that the assessee is not registered under the Rajasthan Public Trust Act, 1959. But in the fact the ld. AR of the assessee submitted that the assessee trust is duly registered with Sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30-12-2006 issued by the Sub Registrar of Trust under the State Government of Rajasthan Jaipur. Thus, in the interest of justice the ld. AR of the assessee submitted that the assessee be given a chance to defend this merit before the ld. CIT(E)and this mistake of the fact is curable in nature we considered the prayer of the assessee for registr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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