SHRI LALJI MAHARAJ MANDIR TRUST,SURAT vs. COMMISSIONER OF INCOME-TAX (EXEMPTION), AHMEDABAD, AHMEDABAD

आदेश/ORDER Per Suchitra Kamble, Judicial Member:

(3) The appellant having complied with the directions of the Tribunal in the first round, the learned CIT(E) should have granted registration u/s. 12A. (4) Although fully complied, the learned CIT(E) was driven by extraneous consideration in rejecting the application u/s. 12AB. (5) Despite Tribunal holding that the revised Trust Deed had objects which were elaboration of primary object and that activities were not other than for the purpose of religious or charitable, the learned CIT(E) rejected the application u/s. 12AB. (6) The above grounds are prejudiced to one another. (7) The appellant craves leave to add, alter or vary any of the grounds of appeal.”

3. The assessee has made an application u/s. 12AB of the Income Tax Act, 1961 seeking registration vide application dated 22-09-2022. The said application was rejected vide order dated 30-03-2023. Against the said order, the applicant filed an appeal before the Tribunal and vide order 17-07-2023, the Tribunal set aside the issue to the file of the CIT(E). The CIT(E) observed that the assessee was granted provisional approval in Form 10AC under sub-section (vi) of clause (ac) of sub-section (1) of section 12A on 16-02-2022 from assessment year 2022-23. The assessee was called upon to file certain details and the applicant submitted re-drafted trust deed before the CIT(E). The CIT(E) rejected the application on the ground that the assessee submitted only re-drafted trust deed which was not approved by the Charity Commissioner and hence could not verify the activity. The applicant filed the present appeal before the Tribunal on the ground that the same issue was raised in first round vide notice dated 11-03-2023 and was accepted and the issue which was already been reviewed and accepted was again taken into consideration and rejected on the very same ground Shri Lalji Maharaj Mandir Trust, A.Y.2022-23 by the CIT(E). The ld. A.R. pointed out that the activities undertaken as per audited financials matches with the objects specified in the trust deed (PTR).