PUSHPA JAIPURIA FOUNDATION,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR
Facts
The appellant, Pushpa Jaipuria Foundation, filed an application for registration under Section 12AB of the Income Tax Act, 1961. The application was dismissed by the CIT(E) on several grounds, including non-compliance with the Rajasthan Public Trust Act, 1959. Subsequently, the appellant obtained registration under the Rajasthan Public Trust Act, 1959, and filed a fresh application for regular registration, which was granted. The appellant then sought to withdraw the present appeal.
Held
The Tribunal noted that the appellant trust has now been registered under the Rajasthan Public Trust Act, 1959, and has obtained regular registration under Section 12AB of the Income Tax Act, 1961. In view of these developments and the appellant's prayer for dismissal of the appeal as withdrawn, the Tribunal agreed with the submission.
Key Issues
Whether the appeal should be dismissed as withdrawn, given the subsequent registration of the trust under the Rajasthan Public Trust Act and regular registration under the Income Tax Act?
Sections Cited
12AB, 12A(1)(ac)(i), 12A(1)(ac)(vi)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “ B-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM
vk;dj vihy la-@ITA No. 689/JPR/2024
cuke Pushpa Jaipuria Foundation The CIT (Exemption) Vs. Jaipur Jawaharlal Nehru Marg, Jawaharlal Nehru Marg, Indira Nagar, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATP 4626 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Sh. Rajeev Sogani, CA & MS Ruchika Sogani, Adv. jktLo dh vksjls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Date of Hearing : 27/11/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 27/11/2024
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER
The appellant claims itself to be a Trust. On 30-09-2023, the appellant- applicant filed an application before Ld. CIT(E), Jaipur, seeking registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act’’).
2 ITA NO. 689/JPR/2024 Pushpa Jaipuria Foundation VS CIT (EXEMPTION), JAIPUR Said application came to be dismissed by ld. CIT(E), vide impugned order dated
31-03-2024 on the following three grounds: 1. Rajasthan Public Trust Act, 1959 2. Genuineness of activities and non compliance 3. Compliance of land laws of state and violation of deed and land
denotification.
Feeling dissatisfied with the rejection of its application u/s 12AB of the Act,
the appellant trust is before this Appellate Tribunal by way of an appeal presented
on 14-05-2024.
It may be mentioned here that during pendency of the appeal, on 26-11-2024
the appellant presented an application before the Registry with the prayer for
withdrawal of this appeal.
Heard on the prayer of withdrawal. File perused.
As noticed above, one of the grounds for rejection of the application u/s
12AB of the Act was that the applicant trust failed to produce certificate of its
registration under Rajasthan Public Trust Act, 1959.
In the application presented before the Registry on 26-11-2024 seeking
withdrawal of the appeal, the applicant alleges that applicant trust has now been
got registered under Rajasthan Public Trust Act, 1959. In this regard, photo copy
3 ITA NO. 689/JPR/2024 Pushpa Jaipuria Foundation VS CIT (EXEMPTION), JAIPUR of certificate dated 01-07-2024 issued by the Competent Authority forms part of
the paper book presented on 18-11-2024.
In the application, it has been alleged that applicant – appellant trust was
registered under Old Regime and as per New Regime, it was required to apply for
regular registration for 5 years, as per provision of Section 12A(1)(ac)(i)
/12AB(1)(a) of the Act, but, due to some misconception of law, the trust firstly
applied for getting it provisionally registered, and, secondly, applied for regular
registration as per provisions of Section 12A(1)(ac)(vi) of the Act, and it was
provisionally registered but its prayer for regular registration was rejected vide
impugned order.
To explain the subsequent events, on behalf of the appellant, it has been
submitted that CBDT, vide its Circular No. 7/2024 dated 25-04-2024, extended
time lines, for filing of certain applications, upto 30-06-2024, and as such, taking
advantage of this extension of timelines, the applicant trust filed fresh application
seeking regular registration u/s 12A(1)(ac)(i) /12AB(1)(a) of the Act and, the said
prayer has been allowed granting regular registration from A.Y. 2022-23 to 2026-
27 vide order dated 08-07-2024. In this regard, reliance has been placed on copy of
order for registration dated 08-07-2024 in Form No.10AC.
That is how, prayer has been made by ld. AR for the appellant on behalf of
the appellant for dismissal of this appeal as having been withdrawn.
4 ITA NO. 689/JPR/2024 Pushpa Jaipuria Foundation VS CIT (EXEMPTION), JAIPUR Passing of order dated 8.7.2024 in Form No. 10AC is not being disputed on
behalf of the Revenue. Result
In view of the submission of the applicant trust, when the trust stands
registered u/s 12A(1)(ac)(i) /12AB(1)(a) of the Act, as prayed, this appeal is
hereby dismissed as having been withdrawn.
File be considered to record room after needful is done by the Office.
Order pronounced in the open court on 27/11/2024.
Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 27 /11/2024 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Pushpa Jaipuria Foundation, Jaipur 1. izR;FkhZ@ The Respondent- The CIT(E), Jaipur 2. vk;dj vk;qDr@ The ld CIT 3. 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File ITA No. 689/JPR/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत
