MAHAVIR JAIPURIA MEDICAL FOUNDATION,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR
Facts
The appellant, Mahavir Jaipuria Medical Foundation, filed an application for registration u/s 12AB of the Income Tax Act, 1961. The application was dismissed by the CIT(E) due to issues with the genuineness of activities and non-compliance. The appellant then filed an appeal before the tribunal.
Held
The tribunal noted that the appellant had filed an application for withdrawal of the appeal. This was due to the trust obtaining regular registration under Section 12A(1)(ac)(i)/12AB(1)(a) of the Act, taking advantage of a CBDT circular extending timelines. The order of registration dated 05-07-2024 was not disputed by the Revenue.
Key Issues
The appeal was filed against the rejection of a 12AB registration application. The appeal was subsequently withdrawn by the appellant upon obtaining regular registration.
Sections Cited
12AB, 12A(1)(ac)(i), 12AB(1)(a), 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “ B-Bench” JAIPUR
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. 688/JPR/2024 Mahavir Jaipuria Medical Foundation cuke The CIT (Exemption) Vs. Jaipur Jai Drinks Complex, Jawahar Lal Nehru Marg, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADTM6167F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Ms. Ruchika Sogani, Advocate jktLo dh vksjls@Revenue by: Representative of the Department. lquokbZ dh rkjh[k@Date of Hearing : 21/11/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21 /11/2024 vkns'k@ORDER PER: NARINDER KUMAR, J.M.
The appellant claiming itself to be a Trust, on 30-09-2023 filed an application seeking its registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act’’). Said application came to be dismissed by ld. CIT(E), Jaipur vide impugned order dated 31-03-2024 on the following ground: “Genuineness of Activities and non-compliance.”
2 ITA NO. 688/JPR/2024 MAHAVIR JAIPURIA MEDICAL FOUNDATION VS CIT (EXEMPTION), JAIPUR 2. 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. 3. It may be mentioned here that during the pendency of the appeal, on 18-11- 2024, the appellant has presented an application with the prayer for withdrawal of this appeal. 4. Heard on the prayer for withdrawal of appeal. File perused. 5. As noticed above, the application u/s 12AB of the Act was that Form 10AB presented by the applicant before the ld. CIT(E) was rejected as the applicant could not establish genuineness of activities, and due to non-compliance in this regard. In the application presented before the Registry on 18-11-2024 seeking withdrawal of the appeal, the applicant has alleged that since applicant – appellant trust was registered under Old Regime and as per New Regime, it was required to apply for regular registration in 05 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 applied for provisional registration and, thereafter, for regular registration as per provisions of Section 12A(1)(ac)(iii) of the Act. 6. 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
3 ITA NO. 688/JPR/2024 MAHAVIR JAIPURIA MEDICAL FOUNDATION VS CIT (EXEMPTION), JAIPUR advantage of this extension of timeline, 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 05-07-2024. In this regard, reliance has been placed on copy of order for registration dated 05-07-2024 in Form No.10AC. That is how, prayer has been made on behalf of the appellant for dismissal of this appeal as having been withdrawn. Passing of order of registration dated 5.7.2024 is not being disputed on behalf of the Revenue. Result 7. In view of the submission of the applicant trust which 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 21/11/2024 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:- 21 /11/2024 *Mishra, Sr. PS
4 ITA NO. 688/JPR/2024 MAHAVIR JAIPURIA MEDICAL FOUNDATION VS CIT (EXEMPTION), JAIPUR आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Mahavir Jaipuria Medical Foundation, Jaipur 1. 2. izR;FkhZ@ The Respondent- The CIT(E), Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File ITA No.688/JPR/2024) vkns'kkuqlkj@ By order,
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