Loading judgment…
Facts
The assessee, Gayatri Parivar Trust, filed an application for registration under Section 12AB and 80G of the Income Tax Act. The CIT (Exemption) rejected the application and cancelled the assessee's provisional registration. The assessee appealed against these orders.
Held
The Tribunal noted that the assessee failed to submit crucial documents like the Trust Deed and registration certificate under the Rajasthan Public Trust Act, along with financial details confirming the genuineness of its activities. However, considering the assessee's willingness to cooperate and furnish additional documents, the matter was restored to the CIT for a fresh hearing.
Key Issues
Whether the CIT was justified in rejecting the application for registration under sections 12AB and 80G of the Income Tax Act without proper verification and opportunity, and whether the cancellation of provisional registration was also justified.
Sections Cited
12AB, 80G, 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCH “B”, JAIPUR
Before: Dr. S. SEETHALAKSHMI & SHRI GAGAN GOYAL
the appellant craves to alter, amend alter or delete the ground of appeal on or before date of hearing.
‘’1. Under the facts and circumstances of the case, the ld. CIT(Exemption), Jaipur has erred in rejection the application in Form 10AB filed for registration u/s 80G of the Income Tax Act.’’ 2. the appellant craves to alter, amend alter or delete the ground of appeal on or before date of hearing.
2. The Brief facts of the case are that the assessee filed an application in Form No. 10AB seeking registration u/s. 12AB of the Act on 19.12.2023. A notice was issued by the office of the Ld. CIT (Exem.), Jaipur vide dated: 09.04.2024 requiring applicant to submit certain documents/explanations by 23.04.2024. Notices were issued to the assessee vide dated: 30.04.2024 and 09.05.2024, but either adjournment was taken or partial information submitted, which were not up to the satisfaction of the authorities concerned. Ultimately, the order was passed on the basis of the material filed by the assessee along with its application in Form No. 10AB and vide para 6 of the order of the Ld. CIT (Exem.), assessee’s provisional registration under sub-clause (vi) of clause (ac) of sub-section 1 of the section 12A of the Act, dated: 27.05.2021 is also cancelled along with this regularization application for continuation of registration. The assessee being aggrieved with this order of the Ld. CIT (Exem.) preferred the present appeal before us.
We have gone through the order of the Ld. CIT (Exem.) and submission/arguments of the assessee along with the grounds taken before us. The assessee has taken single ground of appeal through and respectively. Both the appeals are interlinked as outcome of ITA No. 1006/JPR/2024 will affect the outcome of ITA No. 1007 JPR/2024 also. So we are taking ITA No. 1006/JPR/2024 as lead case and observations and directions will apply mutatis mutandis to ITA No. 1007/JPR/2024 also.
4. It is observed that the assessee has not submitted relevant deed along with Form No. 10AB, registration certificate under the Rajasthan Public Trust Act, 1959 not submitted, relevant bills voucher and other documents to confirm the genuineness of the activities of the trust were also not submitted. In absence of these details certainly the action of Ld. CIT (Exem.) is justified. But as the assessee is willing to pursue the matter again and has furnished the relevant communications with the office of the Assistant Commissioner under the Rajasthan Public Trust Act, 1959 along with Trust Deed and Financials of the assessee. In the light of these facts and documents, we deem it fit to restore the matter back to the file of Ld. CIT (Exem.) for another opportunity to be given to the assessee after proper hearing of the matter after examination of required documents in the matter and the assessee is directed to be cooperative enough without seeking any adjournment and timely response to the office of the Ld. CIT (Exem.). Although none of the documents furnished before us except copy of registration certificate issued by the office of the Assistant Commissioner under the Rajasthan Public Trust Act, 1959. is allowed for statistical purposes.
As both the appeals are interlinked, no separate adjudication in is required. Directions issued in are applicable mutatis mutandis here also. In above terms ITA No. 1007/JPR/2024 is also allowed for statistical purposes and matter is restored back to the file of the Ld. CIT (Exem.).
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 11th day of December, 2024. Sd/- Sd/- (Dr. S. SEETHALAKSHMI) (GAGAN GOYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Jaipur, िदनांक/Dated: 11/12/2024 Copy of the Order forwarded to: 1. अपीलाथ�/The Appellant , �ितवादी/ 2. / / The Respondent. / आयकर आयु� CIT 3. 4. िवभागीय �ितिनिध, , आय.अपी.अिध., , Sr.DR., ITAT, , , , , 5. गाड� फाइल/Guard file.