SHREE VIGNAHARA TRILOKPATI PARSHWANATH JAIN SHW TIRTH TRUST,RAJSAMAND vs. CIT(EXEMPTION), JAIPUR

O R D E R

PER PAVAN KUMAR GADALE JM:

1. On the facts and in the circumstances of the case, respected CIT Exemption has erred in law in rejecting the Shree Vignahara Trilokpati jain Shw Tirth Trust - 2 -

application of registration u/s 12AB of the Income Tax Act, 1961 on the ground of Non-registration under Rajasthan Public Trust Act, 1959 2Respected CIT exemption has erred in fact and in law in rejecting the application of registration u/s 12AB of the Income Tax Act, 1961on the ground of absence of dissolution clause in the deed 3. Respected CIT exemption has erred in fact and in law in not allowing the appellant reasonable opportunity of being heard before passing the order of rejection of application of registration u/s 12AB of the Income Tax Act1961 4. The appellant prays to preserve his right to add, alter or withdraw any grounds of appeal till the time of final hearing

2. The brief facts of the case are that, the assessee is charitable trust undertaking various charitable activities. The assessee has obtained the provisional registration and Subsequently as per amendment of the provisions u/s 12AB of the Act, the assessee for the purpose of permanent registration uploaded e- application in Form 10AB dated 30.09.2022 and the same was rejected by the CIT(E) as the assessee has not complied with the requisite details. Aggrieved by the order of the CIT(E),the assessee has filed appeal before the Hon’ble Tribunal.

Shree Vignahara Trilokpati jain Shw Tirth Trust - 3 -

Shree Vignahara Trilokpati jain Shw Tirth Trust - 4 - order and direct the CIT(E) to denovo consider the assessee trust application as per the law and we allow the grounds of appeal of the assessee for statistical purposes.