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TMI Blog2025 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... atter back to the file of the ld. CIT(E) with the direction that as and when the assessee trust produces the copy of the Registration under RPT Act, 1959 then the application of the assessee trust for registration u/s 12AA of the Act be decided afresh in accordance with law. Assessee trust is also directed to produce the complete Form 10AB and produce the documents relating to the genuineness of the activities before the CIT(E)
Since we have restored the appeals of the assessee with regard to the registration u/s 12AA to the file of the ld. CIT(E) for afresh adjudication, therefore, the outcome of appeals of the assessee u/s 80G of the Act are consequential in nature. X X X X Extracts X X X X X X X X Extracts X X X X ..... Kindly restore the same. ITA NO. 839/JP/2024 U/S 80G of I.T. Act, 1961 1. That the order passed by ld. CIT(E), Jaipur by rejecting application u/s 80G(5)(iii) of the Act is wrong, unwarranted ad bad in law. Kindly direct to register the appellant ITA NO. 840/JP/2024 U/S 80G of I.T. Act, 1961 1. That the ld. CIT(E), Jaipur has erred in law and in facts of the case by neither recording the independent satisfaction for rejection of provisional approval and nor issued show cause notice for rejection of provisional approval u/s 80G of the Act which is wrong unwarranted and bad in law. Kindly restore the same. 2. That the ld. CIT(E), Jaipur has erred in law and in facts of the case by rejecting the provisional approval u/s 80G without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 80G(5)(iv) ITA No. 840/JPR/24 2. That the delay of 39 days in filing of appeals was due to as there are many recent changes in trust related laws as:- (i) Whether the registration under RPT Act, 1959 is must of not . (ii) Whether, what is the exact legal remedy available to the trust viz. reapply or appeal. (iii) Any many more other issues. 3. That thereafter after taking proper legal advice that the proper remedy with us is to file appeal before ITAT, we engager a counsel and prepare appeal and filed the same before Hon'ble ITAT, Jaipur Bench on 01-06-2024 (i.e. with a delay of 39 days) 4. Therefore, the delay in filing of appeal was due to confusion of non-clarity about the exact and right legal remedy available to the trus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0AB * Rajasthan Public Trust Act, 1959 * Genuineness of Activities. 06. Further 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier registration. Thus, it is clarified that applicant's provisional registration under clause (vi) of clause (ac) of sub-section (1) of Section 12A of the Income Tax Act, 1961 dated 24-03-2023 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional registration, thus with this order provisional registration is also lapsed and cancelled. 3.2 Apropos to the ground so raised by the assessee in ITA Nos. 839 & 840/JP/2024, the ld. CIT(E) reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals to the file of ld CIT(E) for afresh adjudication as the assessee was ex-parte before the ld. CIT(E) 3.4. Per contra, the ld. DR relied on the orders of the ld. CIT(E). 3.5 After hearing both parties and perusing the materials available on record, we noticed that the ld. CIT(E) has rejected the assessee's claim of registration u/s 12AB of the Act on following grounds:- * Incomplete Form 10AB * Rajasthan Public Trust Act, 1959 * Genuineness of Activities. It is also noticed that the ld.CIT(E) has cancelled the provisional registration of the assessee for the reason that the assessee trust had failed to give proper justification for regularization of provisional registration. It may be noted that the ld.AR of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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