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TMI Blog2025 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the present appeal challenges that four findings recorded by the Ld. CIT(E). 2.1 In ITA No. 1472/JPR/2024 the assessee has raised following grounds:- "1. That the order passed by Ld. Commissioner of Income Tax, Exemption, Jaipur by rejecting application u/s 80G(5)(iii) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same. 2. That the appellant craves permission to add to or amend to any of the above grounds of appeal or to withdraw any of them." 2.2 In ITA No. 1473/JPR/2024 the assessee has raised following grounds:- "1. That the Ld. CIT (Exemption), Jaipur has erred in law and in facts of the case by neither recording the independent satisfaction for rejection of provisional appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal registration and nor issued Show Cause Notice for rejection of provisional registration u/s. 12A of the L.T. Act 1961 which is wrong, unwarranted and bad in Law. Kindly restore the same. 2. That the Ld. CIT (Exemption), Jaipur has erred in law and in facts of the case in rejecting the provisional registration u/s. 12A without issuing separate DIN of the rejection order, which is against the circular & notification issued by the CBDT. So, the same is wrong, unwarranted and bad in Law. Kindly restore the same. 3. That the order passed by Ld. Commissioner of Income Tax (Exemption), Jaipur by rejecting provisional registration u/s. 12A of the L.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. U85500RJ2023NPL086593 dated 28.03.2023. The ld. AR of the assessee stated at bar that recently the ld. CIT(E) taken a view that in case of Company registered u/s 8 of the Act as the charitable entity, he has waived that aspect of the registration under RPT Act. Therefore, the assessee needs a chance to represent this fact before the Ld. CIT(E). So far as the observation for non genuineness of the activity, it was argued that the assessee has provided all the details which was called for, but the Ld. CIT(E) was of the view that certain curial information were not given and adjournment was sought on that aspect of the matter considering the misconception that without RPT Act, assessee may not get the registration and therefore that crucial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in Civil Appeal no(s), 5437-5438/2012 in the case of Ananda Social and Education Trust Vs The Commissioner of Income Tax & ANR the apex court has observed that: "For the reasons stated earlier, we are of the view that the object of the provision in question is to ensure that the activities undertaken by the Trust are not contrary to its objects and that a commissioner is entitled to refuse registration if the activities are found contrary to the objects of the Trust. In the present case, what has been found is that the Trust had not spent any amount of its income for charitable purposes. This is a case of not carrying out the objects of the Trust and not carrying on activities contrary to its object. These circumstances may arise for ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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