KOTA VIPASSANA TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

That the appeal against thee aforesaid order was required to be filed before this Hon’ble Tribunal within a period of 60 days from the date of communication of the impugned order i.e. 25-02-2025. However, the appeal for 12A was filed on 20-02-2025 but the appeal for80G was not filed due to the reason mentioned below.

That upon realizing the error, the assessee took immediate steps to rectify the situation and filed the present appeal before this Tribunal. The delay is attributable solely to the aforementioned genuine misconception and not due to any negligence or mala fide intent.

That it is settled law as held by the Hon’ble Supreme Court in Collector, Land Acquisition vs Katiji (1987 – 2 SCC 107) that a liberal approach should be adopted in condoning te delays where sufficient cause is shown, particularly when the delay is not deliberate and the party has acted in good faith.The assessee submits that the reason for the delay in this case is genuine and constitute sufficient case.

That no prejudice will be caused to theRespondent if the delay is condoned whereas the assesee will suffer irreparable loss and hardship if the appeal is not admitted as it involves significant rights related to tax exemptions and charitable activities u/s 12A and 80G of the Act.

That the appeal has been filed with all necessary documents and fees as per the rules of this Hon’ble Tribunal and the assessee undertakes to comply with any further directions issued in this regard.

That the contents of this affidavit are true to the best of my knowledge and belief and no material has been concealed therefrom. Prayer In view of the above facts and circumstances, it is most respectfully prayed that this Hon’ble Tribunal may graciously be pleased to: (a) Condone the delay of 38 days in filing the above appeal. (b) Admit the appeal for hearing on merits and (c) Pass any other order (s) as this Hon’ble Tribunal may deem fit and proper in the interest of justice’’ 2.2 On the other hand, the ld.DR did not controvert the facts stated in the affidavit for condonation of delay. 2.3 We have heard both the parties and perused the materials available on record including the affidavit of Secretary of the Trust. In this case, the KOTA VIPASSANA TRUST VS CIT (EXEMPTION), JAIPUR Bench in nutshell noted that there is sufficient cause in not timely filing the appeal of the assessee and there is merit in the application of the assessee. Thus, the delay is condoned. 2.1 Apropos to the grounds so raised by the assessee in the ld. CIT(E) rejected the assesses claim of registration u/s 12AB of the Act by observing as under:- ‘’04. In view of above discussion assessee’s claim of registration section 12AB is liable to be rejected and thus being rejected on following grounds:-

In view of above discussion, the application in form No. 10AB seeking exemption u/s 80G is liable to be rejected Further 2nd proviso to 80G(5) also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier approval. Thus, it is clarified that applicant provisional approval under clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 dated 12.05.2022 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional approval, thus with this order provisional approval is also lapsed and cancelled.’’ 2.3 During the course of hearing, the ld. AR of the assessee in the above appeals mainly submitted that the assessee was not provided adequate opportunity of being heard by the ld. CIT(E). The ld.AR of the assessee submitted that the matter may be set aside to the file of the ld. CIT(E) to pass order after providing sufficient opportunity of being heard and to consider the certificate under RPT Act, 1959 as the assessee trust has been granted certificate under Rajasthan Public Trust Act, 1959 on 19-02- 2025 by Office of Asstt. Commissioner (First), DevsthanVibhag, Jaipur Khand, Jaipur. The ld. AR of the assessee also filed the following documents in support of the contentions raised before us; S.N. Particulars Page No.

Form No. 10AD 1-18 2. Form No.10AC 19-21 3. Amendment Trust Deed 22-37 4. Income Tax Return for A.Y. 2024-25 38-39 5. Form No. 10BB for A.Y. 2023-24 40-46 6. Details of donation of Rs.50000 or more A.Y.23-24 47 Based on the above stated evidence which was not provided by the assessee he prayed that the assessee may be given one chance to appraise the correct fact. Conclusively, the ld. AR of the assessee prayed that the assessee trust may be provided with one more opportunity to contest the case before the ld CIT(E) and restore the matters to the file of ld. CIT(E) for afresh adjudication as the observations made by the ld. CIT(E) are remediable. 2.4. Per contra, the ld. DR relied on the orders of the ld. CIT(E). 2.5 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. It is also noticed that the ld.CIT(E) has cancelled the provisional registration of the assessee for the reason that the assessee trust had failed to give proper justification for regularization of provisional registration. The prayer of the ld.AR of the assessee was that the assessee may be provided one more chance to adduce the documents before the ld. CIT(E) to resolve the issue in question and the assessee trust has obtained Registration under Rajasthan Public Trust, 1959 on 19-02-2025 from KOTA VIPASSANA TRUST VS CIT (EXEMPTION), JAIPUR the office of the Assistant Commissioner (First ), Devsthan Vibhag, Jaipur Khand, Jaipur and also filed certain evidence to support the claim of registration. As regards the other query like non- genuineness of activities, the assessee trust having filed certain documents submitted before the bench that if given a chance to cure the defects and observation made by the ld. CIT(E) the assessee has merits for registration. The bench noted with a view to resolving the issue and considering the evidences and details filed before us we restore the matter back to the file of the ld. CIT(E) with the direction to decide the issue a fresh after providing sufficient opportunity to the assessee trust and the application of the assessee trust for registration u/s 12AB of the Act be decided in accordance with law. The assessee trust is also directed to produce the documents relating to genuineness of the activities trust before the ld CIT(E) 2.6 Since we have restored the appeal of the assessee with regard to the registration u/s 12AB of the Act to the file of the ld. CIT(E) for afresh adjudication, therefore, the outcome of appeal of the assessee u/s 80G of the Act is consequential in nature.