SLBS SHODH EVAM PRASIKSAN SANSTHAN,JODHPUR vs. CIT(EXEMPTIONS), JAIPUR

PER SHRI KUL BHARAT, J.M.

This appeal by the assessee is directed against the order of Ld. CIT(E),

Jaipur dated 14.12.2015 pertaining to Assessment Year 2016-17.

The assessee has raised the following grounds of appeal:-

“ 1. Under the facts and circumstances of the case and in law, the Ld. Commissioner of Income-tax(E), Jaipur has erred in rejecting the application u/s 12AA vide order dated 14-12-2016 against the law and facts of the case. He arbitrarily holds that the Appellant trust is not eligible for granting registration as charitable trust under Section 12AA of the Income Tax Act, 1961 and rejected the application of the appellant trust dated 04/07/2016.

That the appellate reserves the right to add, amend, alter, delete or modify or withdraw any or all of the above grounds of appeal before or at the time of hearing.

Hope the above grounds of appeal are valid for taking the matter in appeal.”

2 ITA No. 94/JP/2017. SLBS Shodh Evam Prasiksan Sansthan, Jaipur.

10A seeking registration u/s 12A(a) of the Income Tax Act, 1961(hereinafter

referred to as the Act). The said application was rejected by the Ld. CIT(E) on the

ground that one of the object of the assessee trust is conducting coaching classes

which does not fall in the category of charitable activity.

At the outset, Ld. Counsel for the assessee submitted that the assessee trust has

amended its objectives. He drew our attention to Paper Book-2 Page Nos. 16 to 24

to demonstrate that it has omitted clause of conducting coaching classes.

the assessee trust, the issue of registration may be remitted to the file of the Ld.

CIT(E).

modified objectives, requires fresh consideration by the Ld. CIT(E). Under these

facts, we deem it proper to the interest of justice. We restore this issue to the file of

the Ld. CIT(E) to reconsider the issue of registration u/s 12AA. Therefore, grounds

raised in this appeal are allowed for statistical purposes.

statistical purposes. Order pronounced in the open court on Tuesday, the 10th day of October 2017.

Sd/- Sd/- ( HkkxpUn] ½ ( dqy Hkkjr) (BHAG CHAND ) ( KUL BHARAT ) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Jaipur Dated:- 10/10/2017 Pooja/ आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

3 ITA No. 94/JP/2017. SLBS Shodh Evam Prasiksan Sansthan, Jaipur.

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत