SHARDA CHARITABLE TRUST,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. 97/JPR/2025
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABATS7575F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Ashok Kumar Gupta, Adv.
jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT-DR lquokbZ dh rkjh[k@Date of Hearing
: 09/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 09/04/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .
On 26.11.2024, Learned CIT (Exemption), Jaipur rejected an application submitted by the appellant-applicant seeking registration u/s 12A(1)(ac) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).
Feeling aggrieved by the said order of rejection of the application, applicant is before this Appellate Tribunal.
2. Claim of the assessee seeking registration u/s 12AB of the Act has been rejected, on the following three grounds:-
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Incomplete Form 10AB.
The applicant taking benefit of section 10,11 & 12. Non Genuineness of Activities and non compliance.
Arguments heard. File perused. 4. Ld. AR for the appellant submits that the representative of the applicant trust could not participate in the proceedings or comply with the directions issued by Learned CIT(E), for want of acknowledge about notices issued by the said office of Learned CIT(E). At the same time, Ld. AR for the appellant submits that another opportunity may be provided to the applicant trust, by remanding the matter to Learned CIT(E), so that the appellant is able to comply with all the directions issued by Learned CIT(E) for effective adjudication of the application. 5. Ld. DR for the department has referred to the impugned order passed by Learned CIT(E) and pointed out that three notices were issued by the said office, but the representative of the applicant trust did not comply with the directions contained therein. 6. At page 3 of the impugned order, Learned CIT(E) has specified as to which documents are required to be submitted with suchlike application seeking registration u/s 12AB of the Act.
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Similarly for want of other relevant information/documents, despite notices issued to the applicant, Learned CIT(E) observed that it was a case of non genuineness of activities and the applicant trust having been found taking benefit of provisions of section 10,11 & 12 of the Act. In this regard, since the representative of the applicant trust did not submit any reply to the noticed issued by the office of Learned CIT(E), he had no option , but to proceed further and make the said two additional grounds as basis for rejection of the prayer of the appellant.
7. As mentioned above, Ld. AR for the appellant has requested for another opportunity to appear before Learned CIT(E), assuring that the representative of the appellant shall comply with all the directions issued, and any further to be issued by Learned CIT(E), and the issues involved in the case of said trust, which came to be incorporated in December, 2005, we deem it a fit case to remand the matter to Learned CIT(E) for decision afresh.
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As noticed above, the representative of the applicant did not comply with the notices issued by Ld. CIT(E) by furnishing reply or requisite information or details or documents, as mentioned in the impugned order, the applicant is burdened with cost of Rs. 1000/-. Costs to be deposited by the applicant with “Prime Minister’s National Relief Fund”.
Result
8. As a result, this appeal is disposed of for statistical purpose, and while setting aside the impugned order dated 26.11.2024, 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 09/04/2025. 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:- 09/04/2025
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*Santosh
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Sharda Charitable Trust, Jaipur.
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. 97/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत