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TMI Blog2024 (11) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961 (hereinafter referred to as "the Act"), has been rejected. Vide second order, separate application filed by the applicant trust, in Form No. 10AB seeking registration u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), has been rejected. Feeling aggrieved, the applicant Trust is before this Appellate Tribunal by way of above-captioned two appeals.. 2. Arguments heard. File perused. ITA No. 551/JPR/2024 3. Present appeal has been preferred as prayer for registration of the applicant trust u/s 12AB of the Act has been rejected. It has been disallowed on two grounds, firstly, that objects no. 3 and 6 as available in the MAO/deed of the applicant relate to activities are commercial/business in nature, and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;वं प्रषिक्षण हेतू कार्य करना एवं उत्पादित वस्तुओं के उत्पादन तथा उनका विक्रय आदि का कार्य करना।" "6-म्हिला एवं बाल विकास योजनाओं ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t if any such activity as mentioned in object no. 3 and 6 of the MAO/deed was carried out by the applicant trust. While passing the impugned order, Ld. CIT(E) relied on decision in ACIT(E) vs. Ahmedabad Urban Development Authority, Civil Appeal 21762 of 2017 by Hon'ble Apex Court on 19.10.2022, wherein it was clarified that the assessee advancing general public utility cannot engage itself in any trade, commerce or business or provide service in relation thereto for any consideration. Section 2(15) of the Act defines "charitable purposes". Learned AR for the appellant has pointed out that in the MOA/deed, it has been specifically mentioned that the activities or objects of the trust specified therein would not be to earn profit. In India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Ritu Agarwal, as specifically mentioned in the pamphalets. 8. It is true that on these two pamphlets regarding two events one held on 03.09.2023, and the other organized on 11.07.2023, emblem of the applicant trust is there. But when it finds mentioned therein that the events were organized by Ms. Ritu Agarwal, it cannot be said that any activity was conducted by the applicant trust against its objects, particularly, and when Learned CIT(E) has clearly mentioned in para 3.2 of the impugned order that no expenses are shown to have been incurred on the said activity, as per Income and Expenditure Account statements submitted before him. This supports the contention raised by the applicant trust that it did not conduct any such activity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r clause (iii) of the first proviso to section 80G of the Act had not been extended. As observed in the order, applicant had begun its activities since FY 2021-22 itself. Ultimately, Learned CIT(E) dismissed the application being barred by time. 13. Impugned order is dated 29.3.2024. 14. At this stage, it is significant to mention that Vide circular No.7 of 25.4.2024, CBDT extended time for filing of suchlike applications. Relevant portion of the circular is extracted hereunder: "....3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this remedy available under the law. The applicant trust, if so advised, could withdraw this appeal and file fresh application by 30.6.2024 as per the time extended by CBDT. But, it appears that the other application filed under section 12 AA of the Act having also been disallowed, the appellant opted to proceed with this appeal. 16. As noticed above, vide separate order of even date in ITA No. 552/JPR/2024 filed by the applicant trust has been disposed off, thereby setting aside the order dated 29.03.2024 passed by Learned CIT(E) vide which prayer for registration of the applicant trust u/s 12AB of the Act was rejected. 17. Having regard to setting aside of the order rejecting prayer in registration u/s 12AB of the Act, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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