GLOBAL CSR FOUNDATION,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

Rejection of the above said application u/s 12A(1)(ac)(iii) of the Act also led to rejection of an application filed separately u/s 80G(5)(iii) of the Act, in Form No. 10AB, seeking approval of CIT(E). In this regard, appellant has filed ITA No. 202/JPR/2025.

Arguments heard. Files perused. Contentions 5. Ld. AR for the appellant admits that at the time of filing of and even during pendency of the two applications i.e. 12A(1)(ac)(iii) and u/s 80(5)(iii) of the Act, appellant trust was not registered under the RPT Act, 1959, but he adds that during pendency of the said application, the representative of the trust submitted requisite application before the competent authority, seeking its registration under the Act, 1959. Ld. AR has further submitted that as per latest status as on 24.03.2025, trust stands registered under the RPT Act, 1959. In this regard, Ld. AR for the appellant has relied on the relevant document i.e. photocopy of the application forming part of the paper book presented before Registry of this Appellate Tribunal, on 02.07.2025.

On the other hand, Ld. DR for the department has submitted that when the two applications i.e. u/s 12A(1)(ac)(iii) and 80G(5)(iii) of the Act, were filed by the appellant trust, without its registration under the RPT Act, 1959, Learned CIT(E) was justified in rejecting the applications. In support of his contention, Ld. DR has relied on decision in Lokesh Agarwal Dharmarth Charitable Trust vs. CIT(E), 2024) 164 taxmann.com 228 (Jaipur –Tribunal.) Discussion 7. On going through the record, we find that the impugned orders disposed of the two applications on 13.12.2024. In the paper book from page 106 to 108 is available copy of application in Form No. 6, submitted before the competent authority by & 203/JPR/2025 Global CSR Foundation, Jaipur. applicant trust, under Rule 17(2) of the rules framed under the Act, 1959, with prayer for its registration under said Act. As is available from the rubber stamp lying affixed on the very first page of the application, it purports to have been presented to the competent authority on 22.11.2024. In other words, this application was presented before the competent authority, before the impugned orders were passed by Learned CIT(E). It appears that Learned CIT(E) proceeded to dispose of the applications having regard to the time line for their disposal. But, the fact remains that having realized that registration of the appellant trust under the RPT Act, 1959, was one of the requisites for its registration under the Act, 1961, the representative of the trust took steps and applied for its registration. Ultimately, the trust stands registered as is available from copy of the certificate of registration issued on 24.03.2025.

In view of the fact that the application u/s 12A(1)(ac)(iii) of the Act came to be rejected only for want of registration of the trust under the RPT Act, 1959 and having regard to the fact that the applicant is a trust, we deem it a fit case to restore the applications u/s 12A(1)(ac)(iii) of the Act and the other application u/s 80G(5)(iii) of the Act, to the files of Learned CIT(E), for decision afresh after providing an opportunity to the appellant to & 203/JPR/2025 Global CSR Foundation, Jaipur. submit relevant documents before Learned CIT(E), for his consideration, in accordance with law . Result 9. As a result, both appeals and 203/JPR/2025 are disposed of, for statistical purposes, the impugned orders are set aside and both the above said applications are restored to the files of Learned CIT(E) for decision afresh, in accordance with law, after providing an opportunity to the appellant to submit relevant documents for his consideration. Copy of the common order be placed in the connected appeal file. Files be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 10/07/2025. Sd/- Sd/- ¼ MkWa- ehBk yky ehuk ½ ¼ujsUnz dqekj½ (Dr. M.L. MEENA) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 10/07/2025 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Global CSR Foundation, Jaipur. 1. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur.