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TMI Blog2025 (4) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present of two appeals filed by the assessee challenges the order passed by the Learned Commissioner of Income Tax (Exemption), Jaipur [herein after referred to as "CIT(E)"] both dated 29.09.2024 thereby rejecting the registration under section 12AB of the Act and recognition u/s 80G of the Income Tax Act, 1961(in short "Act") respectively. 2.1 In ITA No. 1424/JPR/2024 the assessee has rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds before or at the time of appellate hearing." 3. Brief facts of the case are that the assessee-applicant trust filed on online application in Form No. 10AB seeking registration u/s 12AB of the Income Tax Act, 1961 on 18.03.2024. A letter/notice dated 13.06.2024 was issued at the e- mail/address provided in the application requiring the assessee to submit certain documents/explanations by 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age No. 1. Form No. 10AC 1-2 2. Trust deed 3-14 3. Income Tax Return for A.Y. 2024-25 15-16 4. Income Tax Return for A.Y. 2023-24 17-18 5. Income Tax Return for A.Y. 22-23 19-20 6. Income Tax Return for A.Y. 21-22 21-22 7. Income Tax Return for A.Y. 2024-25 23-33 8. Income Tax Return for A.Y. 2023-24 34-44 9. Income Tax Return for A.Y. 22-23 45-50 5.1 In addition, Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord. The Bench noted that the only reason in rejection of the registration of the applicant-assessee trust was that the assessee was not registered under RPT Act and therefore, the application for registration u/s 12AB of the Act was rejected. The Bench noted that since the assessee has already applied for registration under RPT Act and thereby the reasons advance for rejecting the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored back to the file of the ld. CIT(E). 8. 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 law. In the result, the appeals of the assessee in ITA No. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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