SEWA BHARTI SAMITI AJMER ,AJMER vs. THE CIT EXEMPTION, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR
डा0 एस- सीताल{मी] न्यायिक सदस्य एवं Jी राठाैड+ कमलेश जयन्तभाइर्] लेखा सदस्य के सम{ा
BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM
आयकर अपील सं-@प्ज्A. छव.747/Jच्त्/2024
ैमूं ठींतजप ैंउपजप Aरउमतए
स्थायी लेखा सं-@जीआइर्आर सं-@च्Aछ/ह्प्त् छव.रू AAAज्ै 3951 छ
अपीलाथीर्@Aचचमससंदज
प्रत्यथीर्@त्मेचवदकमदज
निधर्ारिती की ओर से@ Aेेमेेमम इल रू ैीतप टपेींस ह्नचजं (ब्.A.द्व
राजस्व की ओर से@ त्मअमदनम इल रू ैीतप Aतअपदक ज्ञनउंत (ब्प्ज्-क्त्द्व
a सुनवाइर् की तारीख@ क्ंजम वf Hमंतपदह रू 16/10/2024
उदघाेषणा की तारीख@क्ंजम वf च्तवदवनदबमउमदज रू 07 /01/2025
आदेश@ Oत्क्म्त्
PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by assessee is arising out of the order of the Ld.
CIT(E) Jaipur dated 28.03.2024
2. In this appeal, the assessee has raised following grounds: -
“1. On the facts and circumstances of the case, the Ld.
CIT(Exemption) grossly erred in law and facts by rejecting the application of assessee for registration under Section 80G on the हतवनदक वf उमतम दवद तमहपेजतंजपवद वf जतनेज नदकमत त्ंरंेजींद च्नइसपब ज्तनेज
act without making any observation on materiality of such non- compliance on achievement of the objects of the trust. Further, such rejection was made on the basis of erroneous interpretation of Hon’ble
Supreme Court Judgment in the case of New Noble Education Society.
Also, the fact that the application has already been made by the assessee for registration under the said act was completely ignored. It Sewa Bharti Samiti Ajmer
2
is thus hereby prayed for quashing the rejection order so passed and order for grant of registration.
2. On the facts and circumstances of the case, the Ld.
CIT(Exemption) grossly erred in law and facts by rejecting the application of assessee for registration under Section 80G on the ground of delay in application ignoring the legal precedents in the matter, extensions of dates allowed and even correct interpretation of संू. प्ज पे ंसेव ीमतमइल जीने चतंलमक जव ंससवू जीपे हतवनदक बवदेपकमतपदह
same.
3. On the facts and circumstances of the case, the Ld. CIT
(Exemption) grossly erred in law and facts by cancelling the provisional registration. Thus, it is hereby prayed to quash the said order.
4. The assessee hereby craves the leave to add, delete, amend or abandon any grounds of this appeal at the time of or before the actual hearing of the case.”
3.1
As regards the appeal of the assessee relating to approval u/s 80G of the Act, it is noted that the ld.CIT(E)has rejected the appeal of the assessee by observing as under:-
04. In view of above discussion assessee's claim of approval u/s80G is liable to be rejected and thus being rejected on following grounds: -
Rajasthan Public Trust Act, 1959
Commencement of activities.
Further 2nd proviso to 80G(5) also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier approval. Thus, it is clarified that applicant provisional approval under clause (iv) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961 dated 02.10.2021 is ंसेव इमपदह बंदबमससमक. Fनतजीमत ंेेमेेमम ींे fंपसमक जव हपअम चतवचमत justification for regularization of provisional approval, thus with this order provisional approval is also lapsed and cancelled.’’
2 During the course of hearing, the ld. AR of the assessee has filed following written submission in support of this appeal relating to Section 80G of the Act. Sewa Bharti Samiti Ajmer 3 ‘’The assessee is a charitable society registered on 30.03.1994 with