MAHATMA SHERANATH JI GOSHALA SAMITI,JHUNJHUNU vs. THE CIT EXEMPTION, JAIPUR

On the facts and circumstances of the case, the Ld. CIT Exemption Jaipur grossly erred in law and facts by rejecting the application of assesse for final registration against the provisions of law which allow such rejection only on grounds of non genuineness of activities of trust or non compliance with any other law as are material for assessee's objectives. Hence, it is hereby prayed to quash the order so passed.

On the facts and circumstances of the case, the Ld. CIT (Exemption) grossly erred in law and facts by rejecting the application of assessee for registration under Section 12AB on the ground of mere non registration of trust under Rajasthan Public Trust act without of any erroneous making observation on materiality of such non compliance on achievement of the objects of the trust. Further, such rejection was made on the basis interpretation of Honorable Supreme Court Judgement in the case of New Noble Education Society. It is thus hereby prayed for quashing the rejection order so passed and order for grant of registration. It is also hereby prayed that assessee has already applied for said registration now.

On the facts and circumstances of the case, the Ld. CIT Exemptions grossly erred in law and facts by rejecting the application of assesse for registration U's 12AB on ground of non genuineness of activities of trust ignoring the fact that assesse has already provided sufficient details with its provisional registration application in support of same. It is hereby thus prayed to allow the registration application of assessee and quash the order of rejection so passed.

On the facts and circumstances of the case. the Ld. CIT (Exemption) grossly erred in law and facts by cancelling the provisional registration of the assessee on the basis of erroneous interpretation of law and further by reckoning it as a lapsed one ITA NO. 117/JP/2025 U/S 80G of I.T. Act, 1961 1 On the facts and circumstances of the case the Ld. CIT Exemptions grossly erred in law and facts by rejecting the application of assessee for approval under Section 80G on grounds of non genuineness of activities, non registration under RPT Act and incomplete From 10AB. The Ld. CIT(E) ignored the fact that assessee has already provided sufficient details with registration application for proving genuineness of is activities. In addition to this the Ld. CIT (E) failed to appreciate the fact that the approval u/s 80G cannot be denied for Incomplete Form 10AB or non-registration under RPT Act as such as per the provisions of law. It is hereby thus prayed to allow the registration application of assesse and quash the order of rejection so passed.

On the facts and circumstances of the case, the ld CIT(E) has grossly erred in law and facts by rejecting the application of assessee seeking approval u/s 80G on the ground of rejection of assessee’s application for registration u/s 12AB when such rejection was itself not as per provisions of law. It is hereby thus prayed for quashing the said rejection order and direct for accepting the application so made by the assessee.

On the facts and circumstances of the case. The Ld. Apropos to the grounds so raised by the assessee in ITA No. 116/JP/2025, 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:-

Further 12AB (1)(b)(ii) (B) of the Income Tax Act, 1961 also state that if CIT is not satisfied has 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 10.03.2022 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.’’

2 Apropos to the grounds so raised by the assessee in ITA No. 117/JP/2025, the ld. CIT(E) rejected the assessee’s claim of exemption u/s 80G of the Act by observing as under:-

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 10.03.2022 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.’’

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 appeals 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 28-03-2025 by Office of Asstt. Commissioner (II), Devsthan Vibhag, 9. Form 10 AC (12A & 80G).