SHRI VISHWAKARMA KALYAN SAMITI,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR
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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 67/JPR/2025
Shri Vishwakarma Kalyan Samiti
C/o Satyanarayan Barwadia Ka Makaan
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS4919C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri R.S. Poonia, C.A jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT-DR (through VC).
lquokbZ dh rkjh[k@Date of Hearing
: 21/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 21/04/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .
On 18.09.2023, Learned CIT (Exemption), Jaipur rejected an application submitted by the appellant-applicant seeking registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), on the following three grounds:-
Incomplete form 10AB.
Non registration with RPT Act, 1959. Genuineness of activities.
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Ld. AR has submitted that due to recent changes in the laws relating to trusts/institutions/societies, the representative of the applicant Samiti was not aware of the exact legal remedy i.e. whether to file fresh application under section 12 AB of the Act, before Learned CIT(E) or to file an appeal before this Appellate Tribunal.
4. Alongwith the application, Shri Banwari Lal Sharma, President of the applicant society has filed his affidavit seeking condonation of delay on the aforesaid ground put forth by Ld. AR.
5. We have considered the aforesaid reason seeking condonation of delay in filing the appeal.
However, taking into consideration that the applicant society claims itself to be charitable society and the issues involved, as regards its registration u/s 12AB of the Act, we deem it a fit case to condone the delay in filing of the appeal, but subject to costs.
The applicant is burdened with costs of Rs. 2000/-while disposing of this application seeking condonation of delay. Costs to be deposited by the applicant with “Prime Minister’s National Relief Fund”.
6. Ld. AR for the appellant and Ld. DR for the department have put forth their submissions in the appeal on merits today itself.
7. In this regard, it may be mentioned here that Co-ordinate Bench
ITAT, Jaipur has held in APJ Abdul Kalam Education and Welfare Trust vs. CIT(E) decided on 15.01.2025 that for the purposes of registration of such institutions, u/s 12AB of the Act, registration under RPT Act, 1959 is not one of the essential requirements. Therefore, this ground does not survive any more for refusal of the registration of the appellant.
10. As is available from para 4 of the impugned order, Learned CIT(E) specified therein non compliance on the part of the applicant as it failed to furnish the following details:-
List of donors.
Bills and vouchers of expenses.
Photograph of activities.
Details of social handle.
Digital footprint.
Details of bank account details of last three years.
Copy of vidhan niyamavali, thus cannot be checked its complete provisions.
11. When Learned CIT(E) called upon the appellant to furnish all the above details, the appellant was required to comply with the directions. As noticed above, the matter is going to be restored to the files of Learned
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18.09.2023, application u/s 12AB of the Act is restored to the files of Learned CIT(E) with the direction for decision afresh, after affording reasonable opportunity of being heard to the applicant, in accordance with law.
Receipt in proof of deposit of costs, to be submitted before Learned
CIT(E) before commencement of the proceedings on remand.
File be consigned to the record room after the needful is done by the office.
Order pronounced in the open court on 21/04/2025. ¼xxu xks;y½
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(GAGAN GOYAL)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 21/04/2025
*Santosh
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आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Shri Vishwakarma Kalyan Samiti, Sikar.
2. izR;FkhZ@ The Respondent- CIT(E), Jaipur.
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 67/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत