ONE WORLD TRUST VASUDHAIVA KUTUMBAKAM,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The assessee is a trust filed application in Form No. 10AB seeking registration under section 12A(1)(ac)(iii) of the Act and also for registration under section 80G(5) of the Act on 29.06.2022. Ld. CIT(E) issued three notices calling for various details and the activities carried out by the trust. However the assessee trust partly complied with the above notices, which has resulted in passing orders denying registration under 12AB and 80G of the Act as well as cancelling the provisional registration granted to the assessee trust on account of non-registration under RPT Act, 1956 and Non-Genuineness of the activities.

Aggrieved against the same assessee trust is in appeal before us arising on the following Grounds of Appeal:- 1) It is humbly requested that the trust is working with the objects of public charity i.e. to encourage the common man for sports, and prepare world class mission of sports, healthcare, physical fitness, maintain and construct the sports training centres, provide education, develop the future sportspersons, etc. for all students, lower cadre person, etc irrespective of caste, creed, colour, gender, etc. The charitable objective for the of the trust can be verified from the trust deed, which is already uploaded at the Income Tax Portal. The copy of trust deed is enclosed. 2) The trust commenced its charitable, social welfare, educational activities, development of sports centres, where the trust holds meditation as well as spiritual sessions for development of the mental wellbeing of its students, and also works in the research and development of the spiritual scriptures so that the ancient Indian techniques used in sports are other area in which trust works can be well incorporated with modern day techniques. The trust, and all the persons associated with the trust respects every religion and train and educate all its students irrespective of any caste and creed, without any biasness. The trust creation objective revolves around the charitable purposes only, trust have no religious biasness toward any class of society. 3) The trust is engaged in charitable activities, welfare of nation by education students and preparing them for sports activities, etc. 4) The assessee has already applied for registration in the Devasthan Vibhag Rajasthan, Ajmer under Rajasthan Public Trust Act, 1959, these facts were ignored by the Commissioner Exemption, and has passed order in against of I.T.A Nos. 330 & 329/JPR/2025 Page No 3 the assesse by cancelling its provisional registration which was granted to the assessee under the provisions of Income Tax Act, 1961. 5) It is humbly requested that the trust maintain regular books of accounts and get them duly audited, it can be verified from income tax portal, where the financials and audit report of the assessee is uploaded. It is also requested that all the donation receipts are utilized for the public welfare and for charitable activities only and there is excess of expenditure over income i.e. Deficit. Which proves that trust have no profit motives. Thus, the trust is working for public welfare only. These facts were also submitted by the assessee before the honourable Commissioner Exemption and the copies of the same were also enclosed. The copy of last 2 years Financials and audit report are enclosed. 6) The assessee has utilized all its donation received for charitable purposes only, and has received all its receipts via online mode, which can be verified from the Form 10 BD filled at Income Tax Portal. 7) Assessee has also submitted the copies of invoice for the expenditures done by the assessee towards the achievement of its objectives, which can be verified from the bank statement which are already submitted by the assessee before the honourable Commissioner Exemption. Bank statements are also enclosed. 8) The assessee has submitted all the requisite details before the honourable Commissioner Exemption as and when required. 9) The CIT Exemption has cancelled the provisional registration granted to the assessee under section 80G(5)(iii), it is further requested that the cancellation of provisional registration was not correct. The assessee is full co-operative with the department, but no opportunity of being heard was granted to the assessee before cancellation of the provisional registration, which is against the principal of natural justice. 10) It is humbly requested to your honour that the order passed by commissioner Exemption was not justified as per the principle of natural justice for cancellation of the provisional registration granted under section 80G(5)(iii) and it is humbly requested to kindly quash the order passed by Commissioner Exemption and sustain the provisional registration granted previously, and grant us the registration so that we may collect donation for conducting the charitable activities and contribute to the welfare of general public. 11) Grounds of appeal may be craved, added, amended, modified, altered during the appeal proceedings before your honour passing the appeal order. “1) It is humbly requested that the trust is working with the objects of public charity i.e. to encourage the common man for sports, and prepare world class

None appeared on behalf of the assessee, there is no power of attorney in favour of any Authorized Representative. Today is the 15th time of hearing of these appeals. The assessee filed before us, document what was filed before ld. CIT(E) as well as Form no. 7 issued by Assistant Commissioner, Rajasthan Public Trust dated 13.10.2025. It is further noticed that rejection of 80G(5) of the Act at page no. 3, Ld. CIT(E) has wrongly mentioned the name of the assessee as ‘Prayas ek Kadam Society’. Considering the same, we deem it fit to set aside the matter back to the file of ld. CIT(E) to give on one more opportunity of hearing to the assessee. Needless to say, the assessee should make use of this final opportunity and produce all relevant material documents before ld. CIT(E) for granting registration u/s 12AB and 80G(5) of the Act.

In the result, the appeals filed by the assessee are allowed for statistical purposes.