MAHARAJA SHRI AGRASEN SHIKSHA TRUST,KOTA vs. CIT (EXEMPTION), JAIPUR

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ITA 1396/JPR/2024Status: DisposedITAT Jaipur24 February 2025AY 2024-25Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the non-registration under the RPT Act was not a bar for registration under Section 12AB, especially when a certificate was subsequently obtained. Furthermore, the ground of the trust being for a particular community was also found to be not substantiated. The Tribunal condoned the delay in filing the appeals.

What were the facts?

The appellant trust challenged the order of the CIT(Exemption) rejecting its application for registration under Section 12AB of the Income Tax Act, 1961. The rejection was based on two grounds: non-registration under the Rajasthan Public Trust Act, 1959, and the trust's object being for the benefit of a particular community. A separate appeal was filed against the rejection of an application under Section 80G, which was rejected as a consequence of the 12AB rejection.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration under Section 12AB based on non-registration under RPT Act and objects for a particular community? Whether the rejection of application under Section 80G was sustainable when linked to the rejection of Section 12AB application?

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 13(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1395 & 1396/JP/2024

For Appellant: Adv. jktLo dh vksj ls@
Hearing: 20/02/2025Pronounced: 24/02/2025
16.

In view of the above findings, while allowing the impugned order passed by Ld. CIT(E) rejecting the application u/s 12AB of the Act is hereby set aside, and Ld. CIT(E) is directed to take steps for registration of applicant u/s 12AB of the Act, in accordance with law.

17.

As noticed above, vide impugned order dated 12.06.2024, Ld. CIT(E) rejected application u/s 80G of the Act.

18.

The only ground for rejection of said application is that that the separate application u/s 12AB of the Act stood rejected on the same day.

19.

As discussed above, appeal -ITA No. 1396/JP/2024 has been allowed with the direction to Ld. CIT(E) for steps for registration of the applicant trust u/s 12AB of the Act.

1.

Consequently, the ground raised by Ld. CIT(E) for rejection of the application u/s 80G of the Act, no more survives. As a result, applicant trust deserves to be granted approval u/s 80G of the Act.

Result

20.

As a result, this second mentioned appeal is allowed and the impugned order dated 12.06.2024 passed by Ld. CIT(E) is hereby set aside.

21.

Appeal files be consigned to the record room after the needful is done by the office. file.

Order pronounced in the open court on 24/02/2025.

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