SHRI RAMDAS SEVA SANSTHAN PRANYAS,JAIPUR vs. CIT (E), 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.179 & 180/JPR/2025
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJTS3788E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Mukesh Khandelwal, C.A.
jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT-DR.
lquokbZ dh rkjh[k@Date of Hearing
: 08/04/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 08/04/2025
vkns'k@ORDER
Per Bench
This common order is to dispose of the above captioned 2 appeals, as the same arise out of the same facts.
2. Vide one order dated 29.11.2024, Learned CIT(E) rejected application u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), thereby rejecting the prayer of the applicant for its registration under the Act.
3. Vide separate order of even date i.e. 29.11.2024, Learned CIT(E) also rejected the application filed by the applicant institution seeking approval u/s 80G(5)(iii) of the Act.
4. Feeling aggrieved by the above said two orders, the Institution is before this Appellate Tribunal.
5. Arguments heard. Files perused.
6. Learned CIT(E) passed two orders dated 29.11.2024. Vide one order application u/s 12AB of the Act, came to be rejected on the following three grounds:-
Incomplete Form 10AB.
Non-Registration under Rajasthan Public Trust Act, 1959. Non-Genuineness of activities and non compliance.
7. Vide separate order of same date, another application filed u/s 80G of the Act came to be rejected on the ground that for want of registration of the applicant under section 12 AB of the Act, no approval under section 80G could be granted.
8. At this stage, it may be mentioned here that both the appeals came to be filed after a delay of 11 days.
Separate applications seeking condonation of delay came to be filed.
Ld. AR for the applicant has submitted that the Secretary of the charitable
Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) institution-applicant could not furnish reply to the notices issued by Learned CIT(E), which led to rejection of the two applications vide two impugned orders, but, the secretary came to know of the impugned orders only on checking the portal of the department.
9. The Secretary of the applicant has submitted his own affidavit to the effect that he being not conversant with the process of operation of computer, could not know about issuance of notices and even about passing of the impugned orders.
10. Ld. DR for the department has not controverted the testimony of the Secretary on affidavit.
11. Having record to the issues involved in the applications filed by the applicant Institution, we deem it a fit case to condone the delay of 11 days in filing of each appeal. It is ordered accordingly.
12. Coming to appeals on merits, as is available from the impugned order, Learned CIT(E) rejected the application u/s 12AB of the Act.
ITA No. 180/JPR/2025 -As regards application u/s 12AB of the Act-
13. In the impugned order, while dealing with application u/s 12AB of the Act, Learned CIT(E) has described as to in what manner the said application uploaded in Form 10AB was incomplete and also that the applicant did not remove the said deficiencies despite notices.
14. As already noticed above, Ld. AR for the appellant has submitted that the secretary of the appellant could not know about the notices issued by the office of Learned CIT(E), as he was not acquainted with the process of operating a computer.
15. In the given situation, we deem it a fit case to remit the matter to Learned CIT(E) so as provide an opportunity to the appellant to remove the deficiencies in the application.
Non Genuineness of Activities
16. In para 4 of the impugned order, as regards the application u/s 12AB of the Act, Learned CIT(E) has specified the details not provided by the applicant, despite notices.
17. Ld. AR for the appellant does not dispute non compliance of the said notices issued by the office of Learned CIT(E), but seeks one opportunity to comply with directions so that the application is effectively adjudicated on merits, taking into consideration entire relevant material.
As noticed above, this is one of the grounds of rejection of the application. 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.
So, this ground of rejection of the application does not survive any more.
Result
20. As a result, this appeal in ITA No. 180/JPR/2025 is disposed of for statistical purposes and the application u/s 12AB of the Act is restored to the files of Learned CIT(E) for decision afresh after affording another opportunity to the applicant of being heard.
Learned CIT(E), applicant is burdened with costs of Rs. 1000/-. Costs to be deposited by the applicant with “Prime Minister’s National Relief Fund”
and receipt to be submitted before Learned CIT(E) before commencement of the proceedings on remand.
ITA No. 179/JPR/2025-
As regards rejection of application under section 80G of the Act.
21. As noticed above, application u/s 80G of the Act came to be rejected on the ground that the application u/s 12AB of the Act stood rejected vide separate order passed by Learned CIT(E) for the reasons recorded therein.
As noticed above, the application u/s 12AB of the Act has been restored to the files by Learned CIT(E) for decision afresh after affording reasonable opportunity to the applicant of being heard.
Consequently, this appeal is also disposed of for statistical purpose, and application u/s 80G of the Act is also restored to the files of Learned
Order pronounced in the open court on 08/04/2025. 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:- 08/04/2025
*Santosh
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Shri Ramdas Seva Sansthan pranyas, 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. 179 & 180/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत