SHRIRAM ASHAPURAN CHARITABLE TRUST,JAIPUR vs. THE CIT EXEMPTION, JAIPUR, JAIPUR

That the observation of the Id. CIT Exemption that the assessee has failed to furnish any reply in regard to genuineness of activities is incorrect and far away from truth because the fact is that vide letter of reply dated 06/02/2026 the appellant trust duely filed reply that the charitable activities of the assessee trust include providing of fodder( food for cows) to cows, planting trees in Gaushala at Bagru Khurd managed by the assessee trust. Besides it has incurred maintenance expenses in the nature of cost of tripal, iron and cement pipes, hardware items etc and labour charges for making shelter homes for cows in Gaushala, namely, Shri Ram Asha Puran Gaushala, Bagru Khurd.

That the Id. CIT Exemption failed to appreciate that in response to notice dated 03/02/2026 the assessee vide a detailed letter of reply dated 06/02/2026 had furnished almost all details and filed documents required from it by the Id CIT Exemption.

That the Id. CIT(Exemption) failed to appreciate that the assessee was collecting the requisite papers and documents for filing application for renewal of registration of the appellant trust under the Rajasthan Public Trust Act, 1959 and the assessee had also requested the Id. CIT(Exemption) to give it some more time but the Id. CIT(E) did not grant time and instead rejected the assessee's application requesting to grant renewal of registration under section 12AB of the I.T. Act.

That the Id. CIT Exemption should appreciate that humble appellant has successfully filed application on Form 6 as per Rule 17(2) before the Assistant Commissioner, Department of Devasthan, Jaipur-1, State of Rajasthan on 23/03/2026 for registration under the Rajasthan Public Trust Act, 1959 and is hopeful to get registered under Rajasthan Public Trust Act, 1959.

That the ld. CIT Exemption was not justified to reject assessee's claim of granting renewal of approval u/s.80G without issuing any show cause notice and without providing reasonable and sufficient opportunity of being heard to the assessee.

That the learned CIT (Exemption) failed to discharge the burden of proof which squarely lay upon him before rejecting the assessee's application on form 10AB seeking renewal of approval under section 80G(5) of the I.T. Act, 1961.

That the appellant craves leave to add, alter, amend and/or substitute one or more grounds of appeal as and when necessary.”

Briefly stated, facts necessary for consideration and adjudication of the issued at hand are : Application moved by the appellant in Form No. 10AB, seeking approval u/s 80G(5)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) was rejected by the Ld. CIT(E) on the ground that the appellant has not yet got itself registered under Rajasthan Public Trust Act, 1959 (in short “RPT Act, 1959”), nor it has got itself registered u/s 12AB of the Act. 3. Being aggrieved with the impugned order passed by the Ld. CIT(E), appellant has come up before the Tribunal by way of filing the present appeal. 4. We have heard Ld. ARs for the appellant and Ld. DR for the Revenue and perused the record available on file. 5. It is a matter of record that vide order dated 03.09.2026 passed in ITA No. 929/JPR/2026 entitled as Shriram Ashapuran Charitable Trust vs. CIT(E), appellant’s case was sent back for afresh decision to the ld. CIT(E) for registration u/s 12AB of the Act on the ground that appellant has already applied for registration