PURN PRAKASH TRUST,NEW DELHI vs. CIT EXEMPTION, DELHI
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY&
PER KHETTRA MOHAN ROY, AM:
The instant appeal preferred by the assessee is directed against the order dated 29.11.2024 passed by the Ld. CIT(E), Delhi denying registration u/s 12A(1)(ac)(iii) of the Act. The assessee has raised the following grounds:
“1. The learned CIT(Exemption) has erred in law and on facts in rejecting the application filed for grant of registration u/s 12A(1)(ac)(iii) of the Act and consequentially cancelling the provisional registration ignoring the facts and evidences placed on record to substantiate the objects being
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Purn Prakash Trust charitable, genuineness of the activities and commencement of activities.
Thus, the directions should be issued to grant registration u/s 12A(1)(ac)(iii) of the Act.
The appellant craves the leave to add, substitute, modify, delete or amend all or any ground of appeal either before or at the time of hearing.”
At the very onset, we note that the registration has been denied by the CIT(E) holding that the assessee has failed to submit necessary evidences. We find the assessee has time and again submitted all necessary documents and evidences and the same is also submitted before us by way of paper book:
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Purn Prakash Trust
We find that the trust was registered late from 23.03.2017 under Section 12AA and Section 80G there is no change in the objects and the activities of the trust. It is also not the case that appellant has failed to file the documents as evidenced from the paper book. Therefore, we allow that the registration be granted to the trust under Section 12A on the strength of the evidences submitted.
The appeal of the assessee is allowed.
Order pronounced in the open court on 25.06.2025 (Madhumita Roy) (Khettra Mohan Roy)
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated 25.06.2025
Rohit, Sr. PS
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Purn Prakash Trust