BHIKSHU SADHNA KENDRA SAMITI, JAIPUR,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

As reported by the Registry the appeals were barred by limitation having been filed late by 3 days. The impugned orders are dated 22.12.2024. The appeals came to be presented on 03.03.2025. It is submitted on behalf of the appellant-applicant that in view of the amendment in the laws relating to registration of Trust, as it was not clear as & 335/JPR/2025 Bhikshu Sadhna Kendra Samiti, Jaipur. to which remedy was to be resorted to, this led to short delay of 3 days in filing of the appeals, and that the same may be condoned.

Ld. DR for the department has no objection to the condoning of delay in filing of the appeals.

Keeping in view the submission put forth on behalf of the applicant , and finding that the same contains a“sufficient cause” in late filing of the appeals after 3 days of the prescribed period of limitation, prayer for condonation for delay in filing of the two appeals, is allowed. On merits 5. It may be mentioned here that by way of first mentioned appeal- 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereas the second mentioned appeal challenges rejection of a separate application seeking approval u/s 80G of the Act. 6. Arguments heard. Files perused. 7. The application u/s 12A(1)(ac)(iii) of the Act came to be rejected, on the following two grounds:-  Registration under Rajasthan Public Trust Act, 1959.  Genuineness of activities.

As regards the first ground of rejection mentioned above, it may be mentioned here that Co-ordinate Bench, ITAT, Jaipur (presided over by also one of us-the Accountant Member) has already held that requirement of registration of the trust or society under RPT Act, 1959 is not an essential ingredient for the purpose of its registration u/s 12A(1)(ac)(iii) of the Act. In this regard, reference may be made to said decision by the Co-ordinate Bench ITAT, Jaipur in APJ Abdul Kalam Education and Welfare Trust vs. CIT(E),delivered on 15.01.2025. Even otherwise, it may be mentioned that Ld. AR for the appellant submits that the application seeking registration of the appellant society under RPT Act, 1959 is pending before the competent authority.

The fact remains that in view of the above said decision by the Coordinate Bench, this ground of rejection does not survive any further.

As regards the second ground of rejection i.e. the applicant failed to prove genuineness of activities, Ld. AR for the appellant has submitted that various details could not be furnished by the assessee before Learned CIT(E) due to shortage of time, and that the matter may be remitted to Learned CIT(A) for decision afresh.

Ld. DR for the department has referred to the impugned order, wherein it finds mentioned that the applicant had failed to furnish various details, and & 335/JPR/2025 Bhikshu Sadhna Kendra Samiti, Jaipur. as such, Learned CIT(E) could not verify the factum of genuineness of its activities.

On going through para 3.3 of the impugned order, it is found that Learned CIT(A) issued show cause notice dated 13.12.2024 to the applicant, but it failed to furnish various details, as described therein.

All the details, not furnished by the applicant, being relevant, as per query raised by Learned CIT(E), and keeping in view that the applicant is a society seeking registration under the Act, we deem it a fit case to remand the matter to Learned CIT(E) for decision afresh, as regards the said ground i.e. genuineness of activities, after providing reasonable opportunity of being heard to the applicant.