MAHARISHI MARKANDEYASUSHRUT SEWA SANSTHAN,KANTI NAGAR vs. ANIL KUMAR BHARDWAJ (CIT EXEMPTION), JAIPUR
आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”B” JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.1234/JP/2024
Under Section 12AB of the Act fu/kZkj.ko"kZ@AssessmentYear : 2023-24
LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAIAM 7945B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Anoop Bhatia, CA jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT –DR,(Thru: V.C.) lquokbZ dh rkjh[k@Date of Hearing
: 28/10/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30 /10/2025
vkns'k@ORDER
PER: RATHOD KAMLESH JAYANTBHAI, AM
The assessee has filed an appeal against the order of the ld.CIT (Exemption), Jaipur dated 24-02-2024 passed under section 12AB of the Income Tax Act, 1961, raising therein following grounds of appeal;
‘’1. Under the facts and circumstances of the case and in law Ld CIT (E) has erred in denying the approval to the assessee under Section 12AB of the Income Tax Act 1961. 2
CIT (E) being bad in law and in violations to the principles of natural justice deserves to be rolled Back.’’
1 Brief facts of the case are that the assessee filed an online application in Form No. 10AB seeking registration u/s 12AB of the Income Tax Act, 1961[ for short Act ] on 30.09.2023. A letter/notice dated 27.01.2024 was issued at the e-mail/address provided in the application requiring the assessee to submit certain documents/explanations by 09.02.2024, but no compliance was made by the assessee. Thereafter, a reminder letter was issued vide notice dated 10.02.2024 fixing the date of hearing on 15-02-2024 but no compliance had been made by the 4 MAHARISHI MARKANDEYA SUSHRUT SEWA SANSTHAN VS CIT (E), JAIPUR assessee. However, one more opportunity was given to the assessee vide letter dated 16-02-2024 fixing the date of hearing on 21-02-2024 but the assessee had not provided any details / documents on this date of hearing. Thus the case was decided by the ld. CIT(E) based on the materials available before him. The ld. CIT(E) noted that the assessee had failed to comply with the letters, despite given three opportunities. The ld. CIT(E) noted that since the assessee could not furnish the information / details as sought and thus, the ld. CIT(E) could not find out the genuineness of the charitable activities and objects of the assessee trust. Hence, the ld. CIT(E) rejected the assessee’s claim of registration u/s 12AB of the Act by observing as under:-. ‘’05. In view of above discussion assessee’s claim of registration section 12AB is liable to be rejected and thus being rejected on following grounds:-
Incomplete Form 10AB
Registration under Rajasthan Public Trust Act,, 1959.
Non Genuineness of activities and non-compliance
Further 12AB (1)(b)(ii) (B) of the Income Tax Act, 1961 also state that if CIT is not satisfiedhas to pass order rejecting such application and also cancelling its earlier registration. Thus, it is clarified that applicant's provisional registration under clause (vi) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 dated 06.04.2022 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional registration, thus with this order provisional registration is also cancelled.’’
5
While hearing, the ld. AR of the assessee mainly submitted that the assessee was not provided proper opportunity of personal hearing by the ld. CIT(E) and thustheorder should be quashed being ex-parte order and against the principles of natural justice. He submitted a Certificate dated
18-03-2024 issued by the office of Asstt. Commissioner (First), Devsthan
Vibhag, Jaipur Khand, Jaipur under Rajasthan Public Trust Act, 1959 and further submitted once this being available with the assessee, the other reasons upon which rejections was made being curable in nature the assessee may be provided one more opportunity to adduce the required documents before the ld. CIT(E) as mentioned in his order.
3 On the other hand, the ld. DR relied upon the order of the ld. CIT(E).
4 After hearing both parties and perusing the materials available on record, we noticed that the ld. CIT(E) has rejected the assessee’s claim of registration u/s 12AB of the Act on following grounds:- Incomplete Form 10AB Registration under Rajasthan Public Trust Act,, 1959. Non Genuineness of activities and non-compliance
6
He further submitted that the assessee trust has obtained the certificate from Devsthan Vibhagh, Jaipur under Rajasthan Public Trust Act, 1959 and the same is placed on record (supra). Based on this submission, we are of the considered view that lis between the parties has to be decided on merits so that nobody’s rights could be scuttled down without providing the proper opportunity of being heard and thereby the principles of natural justice to be followed. Looking to that aspect of the matter we direct the assessee trust to provide details / justification for registration before the ld.
Order pronounced in the open court on 30 /10/2025. ¼Mk0 ,l- lhrky{eh ½
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(Dr. S. Seethalakshmi)
(Rathod Kamlesh Jayantbhai)
U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 30/ 10 /2025
*Mishra
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
The Appellant- Maharishi Markandey Sushrut Sewa Sansthan, Jaipur 2. izR;FkhZ@ The Respondent- The CIT(E), Jaipur 3. vk;djvk;qDr@ Theld CIT 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File (ITA No.1234/JP/2024) vkns'kkuqlkj@ By order,
सहायकपंजीकार@Aेेज. त्महपेजतंत