AMRITADEVI PARYAVARAN AVAM SHAIKSHIK SANSTHAN, ,BALOTRA vs. CIT(EXEMPTION),, JAIPUR

We heard the rival submissions and considered the documents available in the record. The assessee Trust had applied in Form 10AB seeking registration Sumitradevi Paryavaran Avam Shaikshik Sansthan under section 12A(1)(ac)(iii) of the Act filed on 29/06/2024. The Ld.CIT(E), however, asked for the registration certificate issued under Rajasthan Public Trust Act, 1959 (in short “RPT”), which the assessee could not do as the assessee had only applied for the same. The Ld.CIT(E), therefore, rejected the application for failure to comply with provisions of section 12AB(1)(b)(i) of the Act read with section 17 of the RPT Act. The aggrieved assessee filed an appeal before us.

During the hearing before the Ld.AR of the assessee submitted that the assessee has obtained the registration certificate dated 14/05/2025 bearing No.08/2025/Balotra. Copy of the certificate is duly placed before the Bench.

The Ld.DR had not made any objections against the submission of the assessee.

In our considered opinion, the assessee has complied with the provisions of Section 12AB(1)(b)(i)(B) of the Act, and now holds a valid registration certificate issued by the competent authority under the RPT Act. Accordingly, we direct the Ld. CIT(E) to afford the assessee a reasonable opportunity to submit the said certificate before him. In view of the above, the matter is remanded to the file of the Ld. CIT(E) for reconsideration of the application for registration, after due verification of the registration certificate issued under the RPT Act, and to grant the registration in accordance with the provisions of law.