MOHAN LAL KRISHAN AVTAR RAWAT MEMORIAL CHARITABLE TRUST (BOBAS WALE),JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”A” JAIPUR

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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 307 & 306/JPR/2025

u/s 12AB and 80G of the Act

Mohan Lal Krishan Avtar Rawat Memorial
Chariable Trust (BOBAS WALE)
Near Biyani Girls College
Vidhyadhar Nagar, Jaipur 302 030
cuke
Vs.
The CIT-Exemption,
Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAITM 7530 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri R.S. Poonia, CA jktLo dh vksjls@Revenue by: Shri Rajesh Ojha, CIT-DR lquokbZ dh rkjh[k@Date of Hearing

: 28/04/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 05 /05/2025

vkns'k@ORDER

PER: DR. S. SEETHALAKSHMI, J.M.

These are two appeals filed by the assessee against two different orders of the Ld.CIT (Exemption), Jaipur both dated 28-12-
2024 passed under section 12AB and 80G of the Income Tax Act,
1961 respectively. The grounds of appeal raised by the assessee in both the appeals are as under:-
ITA No. 307/JPR/2025 U/s 12AB of I.T. Act, 1961
‘’1. That the order passed by ld. CIT(E), Jaipur by rejecting application u/s 12AB(1)(b) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same.’’
ITA No. 306/JPR/2025 U/s 80G of I.T. Act, 1961

‘’That under the facts and in the circumstances of the case, the ld. CIT(E), Jaipur rejected the application u/s 80G(5)(iii) of the I.T. Act, 1961 which is wrong, unwarranted and bad in law. Kindly direct to register the same.’’

Hence from the above it is clear that the activities are not verifiable and it could not be determined whether the applicant is genuinely carrying out charitable activity and it's cannot be ascertained that activities are as per objects. Therefore, the applicant claim of registration u/s 12AB is also liable to be rejected on ground of not proving its genuineness of activity.

Non-Genuineness of activities.’’
306/JPR/2025, the ld. CIT(E) rejected the assessee’s claim of registration u/s 80G of the Act by observing as under:-
‘’02. Approval u/s 80G cannot be granted without registration u/s 12AB:-

 Non-Genuineness of activities.

In view of above discussion, the application in form No.
10AB seeking exemption u/s 80G is liable to be rejected.

Approval u/s 80G cannot be granted without registration u/s 12AB.’’
CIT(E) without verifying the details, documents, evidences, in a routine manner rejected the approval of registration of trust u/s 12AB of the Act. The ld.ARof the assessee also submitted that the assessee trust is a charitable Trust and it has also got registration under Rajasthan Public Trust Act,1959 for which the ld.AR of the assessee has submitted the copy of registration before the Bench.
Conclusively, he prayed that he should be given one more chance to contest the case before the ld. CIT(E) to resolve the issue and also to apprise him about the documents already produced by the Trust for registration u/s 12AB of the Act.
2.5 After hearing both parties and perusing the materials available on record, we noticed that an application for registration u/s 12AB of the Act was rejected by the ld CIT(E) on following grounds:-

* Non - Genuineness of activities

In the course of hearing of the case, it is requested by the ld.AR of the assessee that he had complied with the instructions of the ld.
CIT(E) and supplied all the documents demanded by the ld. CIT(E) but it appears that the same has not been properly examined by the ld CIT(E). He submitted that from the records it can be seen the genuineness of the activities of the trust and also its objects. He prayed that one more chance should be given to the assessee trust to re-submit or argue the case before the ld. CIT(E) so that he will be in a position reappraise the case to the ld. CIT(A). The Bench adopts the lenient view and feels that the assessee should be given one more opportunity to advance the documents before the ld.
CIT(E) as to registration of the trust u/s 12AB of the Act. Hence, in MOHAN LAL KRISHAN AVTAR RAWAT MEMORIAL CHARITABLE TRUST (BOBAS WALE) VS CIT (E), JAIPUR view of all the facts and circumstances of the case, the matter is restored to the file of the ld CIT(E) for afresh adjudication by providing adequate opportunity of being heard and the assessee is also required to submit the documents as demanded by the ld.
CIT(E) with regard to registration of the Trust u/s 12AB of the Act.
Thus this appeal of the assessee is allowed for statistical purposes.

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(RATHOD KAMLESH JAYANTBHAI)

(Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member
U;kf;dlnL;@Judicial Member

Tk;iqj@Jaipur fnukad@Dated:- 05 /05 /2025
*Mishra
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. vihykFkhZ@The Appellant- Mohan Lal Krishan Avtar Rawat Memorial Chariable
Trust (BOBAS WALE)
2. izR;FkhZ@The Respondent- The CIT (E).
3. vk;djvk;qDr@CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत.
5. xkMZQkbZy@Guard File {ITA No. 307 & 306/JPR/2025}

vkns'kkuqlkj@By order

सहायकपंजीकार@Aेेज. त्महपेजतंत