SAKSHAM SAMAJIK UTTHAN AVEM VIKAS SANSTHAN,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 757 to 760/JP/2024 cuke Saksham Samajik Utthan Avem The CIT, Vs. Vikas Sansthan, Exemption 124/475, Agarwal Farm Jaipur Mansarovar, Jaipur

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fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 19/09/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/ 09/2024 vkns'k@ ORDER

PER: RATHOD KAMLESH JAYANTBHAI, AM

The present bunch of four appeals are filed by the assessee

aggrieved from the orders of Commissioner of Income Tax, Exemption,

Jaipur dated 30/03/2024 [here in after ‘CIT(E)’ ] as detailed herein below.

Sl.No. Appeal No. Relates to issue DIN no of order Order dt. 1 ITA No. Rejection of ITBA/EXM/F/EXM45 30/03/2024 757/JP/2024 registration u/s. /2023- 12AB of the Act 24/1063721683(1) 2 ITA No. Rejection of ITBA/EXM/F/EXM45 30/03/2024 758/JP/2024 provisional /2023- registration 24/1063721683(1) u/s.12AB of the Act

2 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 3 ITA No. Rejection of ITBA/EXM/F/EXM45 30/03/2024 759/JP/2024 recognition u/s. 80G /2023- of the Act 24/1063721821(1) 4 ITA No. Rejection of ITBA/EXM/F/EXM45 30/03/2024 760/JP/2024 provisional /2023- recognition u/s. 80G 24/1063721821(1) of the Act

As is evident from the above table, though the appeal filed by the

assessee is four but effectively the order under challenge are two one is for

denial of registration u/s.12AB of the act and another for denial of

recognition for 80G of the Act.

filed:

ITA No. 757/JP/2024 “1. Under the facts and circumstances, order passed by Ld. CIT, Exemption, Jaipur under section 12AB of the Income-tax Act bad in law being non speaking, ignoring, without considering the submission and against the principle of natural justice. 2. Under the Income Tax Act, cash payments within specified limits are considered valid expenditures. Specifically, cash payments less than prescribed limit are not deemed invalid expenditures, and such transactions do not adversely affect the recognition of genuine activities conducted by the society. For the financial year 2020-21, the society has reported receipts (income) amounting to Rs. 8,14,360/- and expenses totalling Rs. 7,90,063/-. These transactions reflect the society's engagement in genuine charitable activities, consistent with the regulations governing permissible cash transactions. Therefore, it is affirmed that the cash payments made by the society, being within the prescribed limit are legitimate and valid for tax purposes. This compliance ensures that the society’s charitable activities are duly recognized under the Income Tax framework.

3 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts, and without giving proper opportunity and against the principle of natural justice.

However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. 4. It's important to note that the amounting to Rs. 345000/- was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The rent amount of Rs. 40,000 paid to Mrs. Anita Saxena is genuine and appropriate. The Ld. CIT wrongly mentioned amounting Rs. 80000/- instead of Rs. 40000/-. These expenses are designated against office rent, and the entire amount was utilized for the setup of the office. This entry does not involve any siphoning of funds. The books of accounts are also reflected these transaction and verifiable. 5. Smt. Evadeep Saxena and Smt Anita Saxena have submitted reply against expenditure incurred of Rs. 345000/- and Rs. 40000/- respectively. Smt. Evadeep Saxena submitted her personal bank account statement for verification of transaction related to this expenses constitute reimbursement of expenses. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The failure of the CIT Exemption to provide without considering the facts, reply submitted by the assessee and without providing adequate opportunity of being heard to the assessee and disregard for the principles of natural justice is evident in this situation. 6. Smt. Evadeep Saxena has submitted reply against expenditure incurred of Rs. 345000/- and submitted her personal bank account statement for verification

4 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) of transaction related to this expenses constitute reimbursement of expenses. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The failure of the CIT Exemption to provide without considering the facts, reply submitted by the assessee and without providing adequate opportunity of being heard to the assessee and disregard for the principles of natural justice is evident in this situation. 7. F.Y 2022-23 received amounting to Rs. 10,06,315/- for Chief Minister Beggars Rehibitions Home . It's important to note that the amounting to Rs. 345000/- was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The rent amount of Rs. 40,000 paid to Mrs. Anita Saxena is genuine and appropriate. The Ld. CIT wrongly mentioned amounting Rs. 80000/- instead of Rs. 40000/-. These expenses are designated against office rent, and the entire amount was utilized for the setup of the office. This entry does not involve any siphoning of funds. The society did not claim any bogus expenditures or create any bogus loans. The expenditures and unsecured loans are fully genuine and verifiable through the society's records 8. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. Recognized as a charitable entity under section 2(15) of the Income Tax Act, 1961, the society meticulously maintained proper books of accounts and records. The society was running the Chief Minister Beggars Rehabilitation Home project for the Government of Rajasthan. The utilization certificate has been verified and physically checked by the appropriate authority of the Government of Rajasthan. Furthermore, the society promptly responded to notices issued by the Ld. CIT, Exemption. However, it is apparent in this instance that the Ld. CIT Exemption's failure to overlook, consider without due diligence, and provide adequate opportunity for the assessee to be heard, demonstrates a disregard for the principles of natural justice. 9. The assessee filed their Income Tax Return for the Assessment Year 2021-22 dated 23/12/2021. The ITD processed the return and issued an Intimation U/s 143(1) on 04/07/2022. The assessee filed their ITR for the AY 2022-23 dated 06/10/2022. The ITD processed the return and issued an Intimation U/s 143(1) on 23/03/2023. The assessee has also filed an Audit Report in Form No. 10B dated 15/09/2022. The assessee has filed their ITR for the AY 2023-24, dated 25/11/2023. The assessee has also filed an Audit Report in Form No. 10BB dated 31/10/2023.The assessee submitted copies of ITR for the AY 2021-22, 2022-23, and 2023-24, as well as copies of Audit Reports in

5 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) Form No. 10B Form No. 10BB for the AY 2022-23, and 2023-24 along with their reply. These returns and audit report are also accessible on the e-filing portal of the ITD. The Ld. CIT (E) was ignore the reply and without considering the submission and against the principle of natural justice and stated in the order that Not furnished ITR in any year. 10. The society was running the Chief Minister Beggars Rehabilitation Home project for the Government of Rajasthan. The utilization certificate has been verified and physically checked by the appropriate authority of the Government of Rajasthan. It is important to note that the amounting to Rs. 345000 was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The rent amount of Rs. 40,000 paid to Mrs. Anita Saxena is genuine and appropriate. These expenses are designated against office rent, and the entire amount was utilized for the setup of the office. This entry does not involve any siphoning of funds. 11. That the appellant craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing. The Paper Book will be filed at the time of the hearing.” ITA No. 759/JP/2024 “1. Under the facts and circumstances, order passed by Ld. CIT, Exemption, Jaipur under section 80G of the Income-tax Act bad in law being non speaking, without considering the submission and against the principle of natural justice. 2. The Honrable Supreme Court of India was decided in the matter of M/S New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr. On dated 19, October, 2022 as" It is held that wherever registration of trust or charities is obligatory under state or local laws, the concerned trust, society, other institution etc." In the Compliance of the above mentioned order the Society was applied for registration as "Trust" under the RPT Act, 1959 on dated 19/01/23. Thereafter society was filed application for withdraw form No. 10AB due to society does not have registration certificate as "Trust" to the CIT (E) on dated 02/03/23. The society was done all compliance regarding trust registration with AC (Pratham) Devsthan Vibhag Jaipur. The society was received registration as "Trust" on dated 10/11/23 in compliance of guidelines issued by the SCI. The society was re-apply for permanent registration under section 80G(5)(iii) of the IT Act, 1961 on dated 30/09/23. 3. The Society submitted its application for renewal before the expiration of the provisional registration certificate issued u/s 80G(5)(iii), six months prior to its expiry. The society filed Form 10AB after a delay from the commencement of

6 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) activities. The Ld. CIT(E) granted permission despite the withdrawal application by the assessee as "In the light of the above facts and applicant's request to withdraw the aforementioned application for approval under clause (iii) of first proviso to sub- section (5) of section 80G of the Income Tax Act, 1961, the applicant's application for approval under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 is rejected as 'in limine'. However, the approval granted to the institution, if any, in Form No. 10AC will continue to exist till the expiry of the time period mentioned thereon unless cancelled separately as per law. Hence, the application of the applicant trust/institution is rejected as withdrawn." 4. Go Gram Eco Foundation V/s Commissioner of Income-tax (Exemption), Jaipur ITA. No. 504/JP/2023 on dated 28/11/2023 was decided as "----The assessee has all the reasons for recognition under section 80G of the Act at least from the date the assessee filed an application and therefore, in the light of this facts and circumstances of the case we direct the Id. CIT(A) to decide the issue of registration under section 80G of the Act, 1961 in accordance with law from the date on which the assessee made an application for permanent registration." According to Circular No. 7/2024 issued by the CBDT, dated 25/04/2024, in the case of an application under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, till 30.06.2024 in Form No. 10A and 10AB. Based on the aforementioned circular, the commencement of activities and the delay in filing the application in Form 10AB earlier are to be taken into consideration. 5. Commencement of activities and delay filing of Form 10AB under section 80G(5)(iii) decided by The honorable High Court Of Judicature At Madras in the matter of Sri Nrisimha Priya Charitable Trust vs Central Board of Direct Taxes Prayer in W.P.No.27030 of 2023 Dated: 02.04.2024 decided as" 6.6. In the instant case, the differential treatment is not based on any substantial distinction that is real and pertinent to the object of the circular. The discrimination is artificial. The respondents are evasive and could not provide any rationale for such a classification. Accordingly, we hold that the impugned clause (ii) of the Circular, dated 24.05.2023 is arbitrary and violative of Article 14 of the Constitution of India and accordingly, would be ultra vires the Constitution. 6. Because we find that clause (ii) of the impugned circular is unconstitutional, we direct the first respondent to consider the applications of the petitioners as to the recognition/approval in respect of clause (i) of the first proviso to sub-section (5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits as per law. 7. In the result, these Writ Petitions are allowed on the following terms:- (i) The clause 5(ii) of Circular No.6 of 2023 bearing F.No.370133/06/2023-TPL, dated 24.05.2023 of the first respondent is declared as illegitimate, arbitrary, and ultra vires the Constitution of India; (ii) The respondents are directed to consider the applications submitted by the petitioners as to the recognition/approval in respect of clause (i) of the first proviso to sub-section (5) of section 80G of the Act as within time and consider the same and pass orders thereon on merits."

7 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 7. Therefore, owing to extenuating circumstances beyond our control, such as the registration of the Trust under the Rajasthan Public Trust Act, 1959, as mandated by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "Procedural provision should be so construed as to sub serve the course of justice and not to hinder it. It is a settled proposition of law that technicalities should not come in way in imparting the substantial justice." Vivekananda Resham Khadi Gramodyog Sangha [2023] 155 taxmann.com 538 (Kolkata - Trib.) decided as Certificate's duration is beyond assessee's control; Sec. 10(23B) relief can't be denied due to technical violation 8. The assessee has filed an appeal against the order passed by the Ld. Commissioner of Income Tax, Exemptions, Jaipur under section 12AB of the Income Tax Act, 1961 to the Honorable Income Tax Appellate Tribunal (ITAT), Jaipur. The appeal is presently pending before the Honorable Income Tax Appellate Tribunal (ITAT), Jaipur. 9. That the appellant craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing. The Paper Book will be filed at the time of the hearing.” 3. First, we take up the appeal of the assessee in ITA No. 757/JP/2024

wherein the fact as culled out from the records is that the application in

Form No. 10AB seeking registration u/s 12AB of the Income Tax Act, 1961

was filed by the applicant-assessee online on 21.09.2023. A letter/notice

No. ITBA/EXM/F/EXM43/2023-24/1058554719(1) dated 07.12.2023 was

issued at the e- mail/address provided in the application requiring the

applicant to submit certain documents/explanations by 19.12.2023, in

response to the applicant-assessee did not submit any submission. One

more opportunity was provided by the applicant vide notice dated

09.01.2024. In response to the same the applicant has made the

8 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) submission which is not found tenable. Thereafter, a show cause letter was

given to the applicant vide notice dated 13.03.2024 to submit the desired

documents on or before 19.03.2024. In compliance to the same the

applicant has submitted the submission which is not found tenable.

Therefore, the case is decided on the basis of material filed by the

applicant along with its application in Form no. 10AB. Based on the

submission so made ld. CIT(E) noted that activities of applicant trust is not

genuine and conclusion drawn from submission of assessee by him is as

under:-

• In the F.Y. 2020-21 the applicant has shown receipt of Rs. 8,14,360/- and expense of Rs. 7,90,063/- however no transaction shown in the bank account. • In the F.Y. 2022-23 shown receipt of Rs. 11,82,242/- and expense of Rs. 11,75,849/-but no transaction shown in the bank account. • In the F.Y. 2022-23 only payment from bank account were made of Rs. 3.45 lakh and Smt. Anita Saxena Mother of Evadeep Saxena of Rs. 80,000/-. • Shri Evadeep Saxena and Smt Anita Saxena has not submitted any details of payment made by them. • On perusal of bank account statement of Shri Evadeep Saxena it is notice that not shown any withdrawal in the bank account to establish that she has made the payment for trust. • In the F.Y. 2022-23 credit in bank account was Rs. 10.63 from govt. aid, out of which only Rs. 4.25 lakh was paid to evadeep and her mother but as bogus exp were shown in I/E, to balance the available bank balance asked created bogus entry of loan of Rs. 3,00,000/- for which no details available, and not routed through bank account. • From the above it is clear that the account is bogus not supported by any details, thus assessee not working genuinely. • Not furnished ITR in any year.

9 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) • Thus, it is clear that assessee is not doing any activity genuinely getting money from govt. in name of aid, and siphon every amount in name of cash expense or payment to trustee and her mother. From the above discussion he held that applicant’s activities are non-

genuine thus application for registration liable to be rejected.

registration as well as provisional registration, assessee preferred an

appeal before us on the grounds as stated hereinabove. Apropos to the

grounds so raised the ld. AR appearing on behalf of the assessee has

placed reliance on the written submission which is reiterated here in below;

ITA No. 757/JP/2024 “We are submitting written submission to your honour against application for registration under section 12AB of the Income Tax Act, 1961 is rejected by CIT, Exemption, Jaipur and order passed under section 12AB of the Income Tax Act, 1961 are as under:- The society was registered under the Rajasthan Society Registration Act, 1958, with registration No. 816/JAIPUR/2009-10 on 22/12/2009, under the name M/s Saksham Samajik Utthan Avem Vikas Sansthan. The society also has a Trust Registration Certificate under the Rajasthan Public Trust Act, 1959, dated 10/11/2023, with registration No. 111 JAIPUR, 2023. The society is engaged in running charitable activities. It operated a primary school named Deep Public School until the academic year 2021-22, after which the school was closed. Currently, the society is running a Beggars Rehabilitation Home at Old Nigam Bhawan, Stadium Road, Sanganer, Jaipur and other charitable acitivity. The Income Tax Department granted the society registration under section 12A(1)(ac)(iii) in Form 10AC, with unique Registration No. AALAS0722ME20211, for the period from AY 2022-23 to AY 2024-25, dated 06/04/2022, The Income Tax Department was also granted the registration under section 80G(5)(iii) to the society in Form 10AC, vide unique Registration No. AALAS0722MF20221 for the period from 06-04-2022 to AY 2024.25 on dated 06/04/2022 in favour of M/s Saksham Samajik Utthan Avem Vikas Sansthan

10 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 1. Under the facts and circumstances, order passed by Ld. CIT, Exemption, Jaipur under section 12AB of the Income-tax Act bad in law being non speaking, ignoring, without considering the submission and against the principle of natural justice. 2. Under the Income Tax Act, cash payments within specified limits are considered valid expenditures. Specifically, cash payments less than prescribed limit are not deemed invalid expenditures, and such transactions do not adversely affect the recognition of genuine activities conducted by the society. For the financial year 2020-21, the society has reported receipts (income) amounting to �8,14,360/- and expenses totalling �7,90,063/-. These transactions reflect the society's engagement in genuine charitable activities, consistent with the regulations governing permissible cash transactions. Therefore, it is affirmed that the cash payments made by the society, being within the prescribed limit are legitimate and valid for tax purposes. This compliance ensures that the society’s charitable activities are duly recognized under the Income Tax framework.

Copy of Receipts & Payment Account, Income & Expenditure Account with Balance Sheet for the Financial Year 2020-21, are enclosing herewith Page No. 174 to 177.

However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts, and without giving proper opportunity and against the principle of natural justice.

Copy of Receipts & Payment Account, Income & Expenditure Account with Balance Sheet for the Financial Year 2022-23, are enclosing herewith Page No. 166-169.

However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice.

11 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 4. It's important to note that the amounting to Rs. 345000/- was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. A copy of the bank account statement of Smt. Evadeep Saxena are enclosed herewith Page No. 178-242. Additionally, a copy of the details of payment amounting to Rs. 345,000/- incurred as petty expenses on behalf of the sanstha by Smt. Evadeep Saxena, is also enclosed herewith Page No. 243 to 258. The rent amount of Rs. 40,000 paid to Mrs. Anita Saxena is genuine and appropriate. The Ld. CIT wrongly mentioned amounting Rs. 80000/- instead of Rs. 40000/-. These expenses are designated against office rent, and the entire amount was utilized for the setup of the office. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The failure of the CIT Exemption to provide without considering the facts, reply submitted by the assessee and without providing adequate opportunity of being heard to the assessee and disregard for the principles of natural justice is evident in this situation. 5. Smt. Evadeep Saxena and Smt Anita Saxena have submitted reply against expenditure incurred of Rs. 345000/- and Rs. 40000/- respectively. Smt. Evadeep Saxena submitted her personal bank account statement for verification of transaction related to this expenses constitute reimbursement of expenses.

The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The failure of the CIT Exemption to provide without considering the facts, reply submitted by the assessee and without providing adequate opportunity of being heard to the assessee and disregard for the principles of natural justice is evident in this situation. 6. Smt. Evadeep Saxena has submitted reply against expenditure incurred of Rs. 345000/- and submitted her personal bank account statement for verification of transaction related to this expenses constitute reimbursement of expenses.

12 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The failure of the CIT Exemption to provide without considering the facts, reply submitted by the assessee and without providing adequate opportunity of being heard to the assessee and disregard for the principles of natural justice is evident in this situation. 7. In the financial year 2022-23 received amounting to Rs. 10,06,315/- for Beggars Rehibitions Home . It's important to note that the amounting to Rs. 345000/- was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. Beggars Rehibitions Home Activity are as under:- राज�थान �भखार� एवं �नध�न �यि�तय� का पुनवा�स अधी�नयम 2020 राज�थान सरकार के �वारा अ�यंत गर�ब व वह वग� इसके बारे म� सोचकर के भी �यादातर लोग� को गहन ह� आती है उसके उ�थान के उ�े�य को लेकर एक बहुत सराहनीय पहल उपरो�त अ�ध�नयम के मा�यम से क� गई इस अ�ध�नयम के अंतग�त वे लोग जो �वकट प�रि�थ�तय� के कारण सड़क पर भीख मांगने को मजबूर है या सड़क पर रहने को मजबूर ह� तथा शार��रक �प से पूण�ता �व�थ नह�ं है , को सुलभ जीवन देना है। सव�थम सव�थम सड़क पर रह रहे �यि�तय� क� काउंस�लंग क� जाती है तथा उ�ह� समझाया जाता है �क वह �भ�ा मांगना छोड़ द�। कई बार �कसी के बहकावे या प�रवार के दबाव के कारण भी लोग ये का करते ह�, छोटे-छोटे ब�चे भीख मांगने लगते ह�, जो समझाइश के बाद अकसर भीख मांगना बंद कर देते ह� , तथा काउंस�लंग ट�म के �वारा इ�ह� आसपास के �कूल� म� दा�खला लेने म� मदद क� जाती है , ता�क ब�चे पढ़ �लखकर अपना उ�जवल भ�व�य बना सके। वे लोग जो �कसी �कसी मजबूर� के कारण भीख मांगते ह� ,उ�ह� भी समझाया जाता है �क आप क� जो भी ि�थ�त रह� है उसे दूर करके आप अपने प�रवार व घर के साथ रहो, वह�ं कुछ काम कर�। अनेक� बार काउंस�लंग करने के बाद भी य�द वे लगातार भीख मांगते रहते ह� या �दखाई पड़ते ह� तो पुनवा�स �ह म� उ�ह� लाने क� काय�वाह� क� जाती है यहां पर उनके �वा��य जांच क� जाती है और एक सुंदर वातावरण सुंदर पा�रवा�रक वातावरण के बीच इन लोग� को रखा जाता है इस दौरान सघन काउंस�लंग के मा�यम से पता लगाया जाता है �क अमुक �यि�त सड़क पर आ�खर

13 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) आ�खर भीख मांगने को मजबूर �य� हुआ है, उसके सामने ऐसी �या परेशा�नयां रह� या ऐसे �या शार��रक �वषमताएं रह� िजस कारण वह सड़क पर भीख मांगने को मजबूर हुआ!! रे��यू के मा�यम से इन �भखार� को �वक�सत पुनवा�स �ह तक लाया जाता है जहां उनक� समु�चत देखभाल रहने खाने पीने का �बंध सं�था के �वारा �कया जाता है �वभागीय आदेश अनुसार समय-समय पर आधार काड� बनवाने के �लए क�प का आयोजन भी �कया जाता है िजसम� िजन लोग� के आधार काड� खो चुके ह� वह भी अपने आधार काड� पुनः �ा�त कर सकते ह� , और िजनके आधार काड� अभी तक नह�ं बन पाए ह� वह अपने आधार काड� इन क�प� के मा�यम से आसानी से बनवा सकते ह� । इसके अलावा पा�रवा�रक कारण� जैसे वृ�ाव�था , गर�बी , बीमार� के कारण भी बहुत लोग घर , प�रवार को छोड़ने व भीख मांगने को मजबूर ह�, उ�ह� प�रवार के साथ पुनवा��सत करना उ�ये�य ह�, जो लोग समा�य जीवन मे कुछ काय� सरलता से कर सकते ह�, उ�ह� नौकर� लगवाना है, ताक� ये स�मानपूव�क जी�वकोपाज�न कर सके। Copy of Sanction letter are enclosing herewith marked Page No. 82-86. Copy of Grant Sanction Letter by the Social Justice And Empowerment Department are enclosing herewith Page No. 87 to 92. Copy of utilization certificate by the CA are enclosing herewith marked Page No. 93 to 94. Copy of attendance register and verified by the appropriate authority of Government of Rajasthan are enclosing herewith marked Page No. 95-153. Photographs of Beggars Rehibitions Home some beneficiaries are enclosing herewith marked Page No. 154 to 159. The rent amount of Rs. 40,000 paid to Mrs. Anita Saxena is genuine and appropriate. The Ld. CIT wrongly mentioned amounting Rs. 80000/- instead of Rs. 40000/-. These expenses are designated against office rent, and the entire amount was utilized for the setup of the office. This entry does not involve any siphoning of funds. The society did not claim any bogus expenditures or create any bogus loans. The expenditures and unsecured loans are fully genuine and verifiable through the society's records (Books of Accounts). The aforementioned income, expenditures, and loans are reflected in the books of accounts, such as the ledger, cash book, and vouchers, and are verifiable from these records (books of accounts).

14 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. 8. The assessee, registered under the Rajasthan Society Registration Act, 1958, was also duly registered under the Rajasthan Public Trust Act, 1959. Recognized as a charitable entity under section 2(15) of the Income Tax Act, 1961, the society meticulously maintained proper books of accounts and records.

The society was running the Beggars Rehabilitation Home project for the Government of Rajasthan. The utilization certificate has been verified and physically checked by the appropriate authority of the Government of Rajasthan. Furthermore, the society promptly responded to notices issued by the Ld. CIT, Exemption. However, it is apparent in this instance that the Ld. CIT Exemption's failure to overlook, consider without due diligence, and provide adequate opportunity for the assessee to be heard, demonstrates a disregard for the principles of natural justice. 9. The assessee filed their Income Tax Return for the Assessment Year 2021-22, with acknowledgement No. 342727950231221 dated 23/12/2021. The Income Tax Department processed the return and issued an Intimation Under Section 143(1) on 04/07/2022, vide DIN CPC/2122/A7/243875395, stating "Your Return for A.Y. 2021-22 has been processed. There is no payment due."

The assessee filed their Income Tax Return for the Assessment Year 2022-23, with acknowledgement No. 620538780061022 dated 06/10/2022. The Income Tax Department processed the return and issued an Intimation Under Section 143(1) on 23/03/2023, vide DIN CPC/2223/A7/326043774, stating "Your Return for A.Y. 2022-23 has been processed. There is no payment due." The assessee has also filed an Audit Report in Form No. 10B, with Acknowledgement No: 494661960150922 dated 15/09/2022. The assessee has filed their Income Tax Return for the Assessment Year 2023-24, bearing acknowledgement No. 527944250251123 dated 25/11/2023. The Income Tax Department processed the return and issued an Intimation Under Section 143(1) on 24/05/2024, vide DIN CPC/2324/A7/421444435, stating "Your Return for A.Y. 2023-24 has been processed. There is no payment due." The assessee has also filed an Audit Report in Form No. 10BB, with Acknowledgement No: 481791130311023 dated 31/10/2023. Furthermore, the assessee submitted copies of Income Tax Returns for the Assessment Years 2021-22, 2022-23, and 2023-24, as well as copies of Audit

15 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) Reports in Form No. 10B/ Form No. 10BB for the Assessment Years 2022-23, and 2023-24 along with their reply. These returns and audit report are also accessible on the e-filing portal of the Income Tax Department.

Copy of Income Tax Return Acknowledgement with computation are enclosing herewith marked Page No. 41 to 46.

Copy of Intimation Under Section 143(1) issued by the Income Tax department are enclosing herewith marked Page No. 23 to 40.

Copy of Audit Reports in Form No. 10B/ Form No. 10BB filed by the assessee are enclosing herewith marked Page No. 47 to 59.

However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the reply and without considering the submission and against the principle of natural justice and stated in the order that " Not furnished ITR in any year." 10. The society was running the Beggars Rehabilitation Home project for the Government of Rajasthan. The utilization certificate has been verified and physically checked by the appropriate authority of the Government of Rajasthan.

The expenditure incurred against Baggers Home Expenses has been allocated across various accounting heads. It's important to note that the amounting to Rs. 345000/- was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts. The rent amount of Rs. 40,000 paid to Mrs. Anita Saxena is genuine and appropriate. These expenses are designated against office rent, and the entire amount was utilized for the setup of the office. This entry does not involve any siphoning of funds. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice 11. That the appellant craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing. The Paper Book will be filed at the time of the hearing.

16 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E)

The assessee complied with the notices issued by the Honorable CIT (Exemptions), Jaipur. The assessee was not involved in any siphoning of funds. It is important to note that the amount of Rs. 345,000 was not utilized by Smt. Evadeep Saxena for personal use; these expenses constitute reimbursement of expenses. The assessee made the payments in cash within specified limits, which are considered valid expenditures. Specifically, cash payments below the prescribed limit are not deemed invalid expenditures, and such transactions do not adversely affect the recognition of genuine activities conducted by the society. The assessee also complied with requirements such as filing the Income Tax Return and the Audit Report with the Income Tax Department. Based on the above discussion, the assessee is engaged in genuine charitable activities. However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB of the Income Tax Act, 1961, which was rejected by the CIT (Exemption), Jaipur. We are requested to you pass an order for issue registration certificate under section 12AB of the Income Tax Act, 1961, to grant relief to the assessee.”

was placed on the following evidence / records:

S.No. Particulars Page No 1 Written submission 1-10 2 Copy of Order of Ld. CIT (E), Jaipur 11-19 3 Copy of Provisional Registration Certificate U/s 12AB of Income Tax Act, 1961. 20-22 4 Copy of Intimation Under Section 143(1) issued by the Income Tax department 23-29 for the Assessment Year 2023-24. 5 Copy of Intimation Under Section 143(1) issued by the Income Tax department 30-35 for the Assessment Year 2022-23 6 Copy of Intimation Under Section 143(1) issued by the Income Tax department 36-40 for the Assessment Year 2021-22 7 Copy of Income Tax Return Acknowledgement for the Assessment Year 2023- 41-42 24.

17 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E)

8 Copy of Income Tax Return Acknowledgement for the Assessment Year 2022- 43-44 23.

9 Copy of Income Tax Return Acknowledgement for the Assessment Year 2021- 45-46 22.

10 Copy of Audit Reports in Form No. 10BB for the Assessment Year 2023-24. 47-55

11 Copy of Audit Reports in Form No. 10B for the Assessment Year 2022-23. 56-59

12 Copy of Registration Certificate and Registration Deed Rajasthan Society 60-80 Registration Act, 1958

13 Copy of Registration Certificate under the Rajasthan Public Trust Act, 1959 81

14 Copy of Sanction letter of Beggars Rehibitions Home 82-86

15 Copy of Grant Sanction Letter by the Social Justice And Empowerment 87-92 Department of Beggars Rehibitions Home

16 Copy of utilization certificate by the CA of Beggars Rehibitions Home 93-94

17 Copy of attendance register and verified by the appropriate authority of 95-153 Government of Rajasthan

18 Photographs of Beggars Rehibitions Home some beneficiaries 154-159

19 Copy of Recognition Letter issued from Zila Shiksha Adhikari 160-162

20 Copy of the bank account statement of the society 163-165

21 Copy Receipts & Payment Account, Income & Expenditure Account with 166-169 Balance Sheet for the Financial Year 2022-23

22 Copy Receipts & Payment Account, Income & Expenditure Account with 170-173 Balance Sheet for the Financial Year 2021-22

23 Copy Receipts & Payment Account, Income & Expenditure Account with 174-177 Balance Sheet for the Financial Year 2020-21

24 Copy of the bank account statement of Smt. Evadeep Saxena 178-242

25 Copy of the details of payment amounting to Rs. 345,000/- incurred as petty 243-258 expenses on behalf of the sanstha by Smt. Evadeep Saxena

26 Copy of replied filed with Ld. CIT (Exemptions) dated 22/03/2024 259-271

27 Copy of replied filed with Ld. CIT (Exemptions) dated 20/03/2024 272-282

28 Copy of replied filed with Ld. CIT (Exemptions) dated 18/01/2024 283-296

18 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 6. Further, the ld. AR of the assessee in support of the additional written

submissions filed a paper book containing following records:

We are submitting an additional written submission to your honour against application for registration under section 12AB/ 80G of the Income Tax Act, 1961 is rejected by CIT, Exemption, Jaipur and provisional approval under section 12AB/ 80G of the Income Tax Act, 1961 is lapsed and cancelled by CIT, Exemption, Jaipur, order passed under section 12AB/80G of the Income Tax Act, 1961. The written submission, are as follows:- The society was registered under the Rajasthan Society Registration Act, 1958, with registration No. 816/JAIPUR/2009-10 on 22/12/2009, under the name M/s Saksham Samajik Utthan Avem Vikas Sansthan. The society also has a Trust Registration Certificate under the Rajasthan Public Trust Act, 1959, dated 10/11/2023, with registration No. 111 JAIPUR, 2023. The society is engaged in running charitable activities. It operated a primary school named Deep Public School until the academic year 2021-22, after which the school was closed. Currently, the society is running a Beggars Rehabilitation Home at Old Nigam Bhawan, Stadium Road, Sanganer, Jaipur and other charitable acitivity. The Income Tax Department granted the society registration under section 12A(1)(ac)(iii) in Form 10AC, with unique Registration No. AALAS0722ME20211, for the period from AY 2022-23 to AY 2024-25, dated 06/04/2022, The Income Tax Department was also granted the registration under section 80G(5)(iii) to the society in Form 10AC, vide unique Registration No. AALAS0722MF20221 for the period from 06-04-2022 to AY 2024.25 on dated 06/04/2022 in favour of M/s Saksham Samajik Utthan Avem Vikas Sansthan. 1. We are submitting the ledger accounts of expenditures incurred by the society for the financial years 2020-21, 2021-22, and 2022-23. The Learned Commissioner of Income Tax (CIT), Exemptions, Jaipur, ignored these facts and made a decision without providing a proper opportunity for representation, in violation of the principles of natural justice.

19 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) compliance ensures that the society’s charitable activities are duly recognized under the Income Tax framework.

Copy of ledger account of Expenditure claimed Income & Expenditure Account during the Financial Year 2020-21, are enclosing herewith Page No. 108 to 144.

However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts, and without giving proper opportunity and against the principle of natural justice.

Copy of ledger account of Expenditure claimed Income & Expenditure Account during the Financial Year 2022-23, are enclosing herewith Page No. 6 to 63.

However, the Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts and without giving proper opportunity and against the principle of natural justice. 4. It's important to note that the amounting to Rs. 345000/- was not utilized by Smt. Evadeep Saxena for personal use. this expenses constitute reimbursement of expenses. The society was duly authorized to incur expenditure for the setup of Baggers Home, and the allocated amount was indeed utilized for this purpose. This entry does not involve any siphoning of funds. The books of accounts like ledger, cash book, and vouchers are also reflected these transaction and verifiable from books of accounts.

A copy of the bank account statement of Smt. Evadeep Saxena are enclosed previous paper book filed on dated 11th July, 2024, Page No. 178-242. Additionally, a copy of the details of payment amounting to Rs. 345,000/- incurred as petty expenses on behalf of the sanstha by Smt. Evadeep Saxena, is also reflected in ledger account of Smt. Eva Deep Saxena herewith Page

20 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) No. 145 to 166. Most of the expenditures were incurred by Smt. Eva Deep Saxena through the banking channel. The failure of the CIT Exemption to provide without considering the facts, reply submitted by the assessee and without providing adequate opportunity of being heard to the assessee and disregard for the principles of natural justice is evident in this situation. 5. The society was operating the Beggars Rehabilitation Home project for the Government of Rajasthan. The utilization certificate for this project has been verified and physically inspected by the appropriate authority of the Government of Rajasthan.

Furthermore, the society promptly responded to the notices issued by the Learned Commissioner of Income Tax (CIT), Exemption. However, it is evident that the Ld. CIT, Exemption, in this instance, failed to conduct a thorough review and did not provide adequate opportunity for the assessee to be heard, which demonstrates a disregard for the principles of natural justice. Therefore, we request you to pass an order for the issue against the application for registration under section 12AB/80G of the Income Tax Act, 1961, which was

21 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E)

rejected by the CIT (Exemption), Jaipur. we also request you to pass an order for the restore the provisional registration certificate under section 12AB/80G of the Income Tax Act, 1961, which was rejected by the CIT (Exemption), Jaipur. We are requested to you pass an order for issue registration certificate / restore the provisional registration certificate under section 12AB/80G of the Income Tax Act, 1961, to grant relief to the assessee.” 7. To support the contention so raised in the written submission reliance

was placed on the following evidence / records :

Additional Paper Book (Index)

S.No. Particulars Page No

1 Written submission 1-5

2 Copy of Ledger Account of Expenditure for the Assessment Year 2023-24. 6-63

3 Copy of Ledger Account of Expenditure for the Assessment Year 2022-23 64-107

4 Copy of Ledger Account of Expenditure for the Assessment Year 2021-22 108-144

5 Copy of Ledger Account of Smt. Eva Deep Saxena of amounting to Rs. 145-166 345000.00 expenditure incurred during the Financial Year 2022-23.

6 Copy of sanction letter /guidelines issued by the Social Justice and Empowerment 167-177 Department.

7 Copy of Medical treatment given at the Baggers Home 178-- 277

8 Copy of Visitors Register at the Baggers Home 278-293

9 Copies of the Counselor Reports prepared at the time of the beggars' admission to 294-318 the center after their rescue.

10 Copies of the documents related to the release of beggars to their families. 319-419

11 Application under Rule 29 of ITAT Rules 420-423

22 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 8. The ld. AR of the assessee also moved an application under rule 29

of ITAT rules contending that the assessee could not get sufficient

opportunity to deal with the evidence already on record and the additional

evidence placed on record is in furtherance to the record already on record.

That additional evidence was placed on record at page 167-419 in the

paper book filed by the assessee. The petition filed by the assessee to

admit the additional evidence reads as under:

“The Appellant had filed an appeal before this Hon’ble Tribunal against application for registration under section 12AB of the Income Tax Act, 1961 is rejected by CIT, Exemption, Jaipur and order passed under section 12AB of the Income Tax Act, 1961 and paper book submitted on dated 11/07/2024. The Appellant seeks to introduce new evidence via submitted in paper book dated 11/07/2024, which was not produced before the lower authorities due to The Ld. Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the facts, reply with documents submitted and without giving proper opportunity and against the principle of natural justice. The details of the new evidence are as follows:- 1. Copy of Intimation Under Section 143(1) issued by the Income Tax department for the Assessment Year 2023-24 (Paper Book Index Sr. No. 4, Page No. 23 to 29). 2. Copy of Intimation Under Section 143(1) issued by the Income Tax department for the Assessment Year 2022-23 (Paper Book Index Sr. No. 5, Page No. 30 to 35). 3. Copy of Intimation Under Section 143(1) issued by the Income Tax department for the Assessment Year 2021-22 (Paper Book Index Sr. No. 6, Page No. 36 to 40). 4. Copy of utilization certificate by the CA of Beggars Rehibitions Home (Paper Book Index Sr. No. 16, Page No. 93 to 94). 5. Copy of attendance register and verified by the appropriate authority of Government of Rajasthan (Paper Book Index Sr. No. 17, Page No. 95 to 153).

23 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 6. Copy of the details of payment amounting to Rs. 345,000/- incurred as petty expenses on behalf of the sanstha by Smt. Evadeep Saxena (Paper Book Index Sr. No. 25, Page No. 243 to 258).

The assessee has submitted the reply to the above-mentioned issues in Sr. Nos. 1 to 6 as new evidence in the paper book Sr. Nos. 4, 5, 6, 16, 17, and 25 as follows:- � In reference to Sr. Nos. 1 to 3 above, regarding the copy of the Intimation under Section 143(1) issued by the Income Tax Department for the Assessment Years 2023-24, 2022-23, and 2021-22, it is pertinent to note that the Learned CIT Exemptions mentioned in the order on Page No. 8 (Paper Book Page No. 18) that the assessee “Not Furnished ITR in any year” and mentioned in the order on Page No. 9 (Paper Book Page No. 19) that the assessee's activities were deemed “Non-Genuineness of Activities and non-compliance”.

However, the assessee had indeed filed the Income Tax Returns and submitted the same to the Learned CIT Exemptions as per the reply dated 18/01/2024 (Paper Book, Page No. 294, Para No. 21). These Income Tax returns, audit reports, and intimations are also accessible on the e-filing portal of the Income Tax Department. The Learned Commissioner of Income Tax (CIT), Exemptions, Jaipur, ignored the facts and the reply with documents submitted, and acted without giving proper opportunity and against the principles of natural justice. The appellant hereby submits the copy of the Intimation under Section 143(1) issued by the Income Tax Department for the Assessment Years 2023-24, 2022-23, and 2021-22 to support the additional evidence of submission of the ITR. � In reference to Sr. Nos. 4 and 5 above, regarding the copy of the utilization certificate issued by the CA of the Beggars Rehabilitation Home (Paper Book Index Sr. No. 16, Page No. 93 to 94) and the copy of the attendance register verified by the appropriate authority of the Government of Rajasthan (Paper Book Index Sr. No. 17, Page No. 95 to 153), it is pertinent to note that the Learned CIT Exemptions mentioned in the order on Page No. 9 (Paper Book Page No. 19) that the assessee's activities were deemed “Non-Genuineness of Activities and non-compliance”. The assessee had indeed filed the copy of the sanction letter of the Beggars Rehabilitation Home and the copy of the grant sanction letter by the Social Justice and Empowerment Department of the Beggars Rehabilitation Home and submitted the same to the Learned CIT Exemptions as per the reply dated 20/03/2024 (Paper Book, Page No. 280, Para Nos. 14 and 15). The Learned Commissioner of Income Tax (CIT), Exemptions, Jaipur, ignored the facts and the reply with documents submitted, and acted without giving proper opportunity and against the principles of natural justice. The appellant hereby submits the utilization certificate by the CA of the Beggars Rehabilitation Home (Paper Book Index Sr. No. 16, Page No. 93 to 94) and the copy of the attendance register verified by the appropriate authority of the Government of

24 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) Rajasthan (Paper Book Index Sr. No. 17, Page No. 95 to 153) to support the additional evidence of submission of the copy of the sanction letter of the Beggars Rehabilitation Home and the copy of the grant sanction letter by the Social Justice and Empowerment Department of the Beggars Rehabilitation Home. � In reference to Sr. No. 6 above, regarding the copy of the details of payment amounting to Rs. 345,000/- incurred as petty expenses on behalf of the sanstha by Smt. Evadeep Saxena (Paper Book Index Sr. No. 25, Page No. 243 to 258), it is pertinent to note that the Learned CIT Exemptions mentioned in the order on Page No. 8 (Paper Book Page No. 18) that “On perusal of bank account statement of Shri Evadeep Saxena it is notice that not shown any withdrawal in the bank account to establish that she has made the payment for trust”. The assessee had indeed filed the copy of the bank account statement of Smt. Evadeep Saxena and submitted the same to the Learned CIT Exemptions and reply was also filed on dated 20/03/2024 (Paper Book Page No. 278, Para No. 10). The Learned Commissioner of Income Tax (CIT), Exemptions, Jaipur, ignored the facts and the reply with documents submitted, and acted without giving proper opportunity and against the principles of natural justice. The appellant hereby submits the reply dated 20/03/2024 (Paper Book, Page No. 278, Para No. 10) and the copy of the details of payment amounting to Rs. 345,000/- incurred as petty expenses on behalf of the sanstha by Smt. Evadeep Saxena (Paper Book Index Sr. No. 25, Page No. 243 to 258) to support the additional evidence of submission of the copy of the bank account statement of Smt. Evadeep Saxena. The new evidence is crucial and directly relevant to the matter under consideration. It will assist the Hon’ble Tribunal in arriving at a just and fair decision. Under Rule 29 of the ITAT Rules, the Tribunal has the power to allow additional evidence if it is of the opinion that such evidence is necessary for the adjudication of the case or for any other substantial cause. The Appellant submits that the new evidence is necessary for the adjudication of the case and its admission would serve the ends of justice. In light of the above, the Appellant humbly prays that the Hon’ble Tribunal may be pleased to: - Allow this application for the admission of additional evidence. - Take on record the new evidence as listed above. - Grant any other relief as deemed fit and proper in the interest of justice.”

25 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) 9. The ld. AR of the assessee in addition to the above written

submission so filed vehemently argued that considering nature of activities

carried out, assessee submitted the proof for receipt and expenditure

incurred but the same has merely not considered because the same are not

rooted through the bank account maintained by the assessee. The

assessee submitted all the evidence regarding the receipt as well as

payment. The ld. CIT(E) has also incorrectly assumed that the assessee

has not furnished any ITR but the same were filed any online intimation for

Assessment Years 2021-22, 2022-23 & 2023-24 were also placed on

record. All these shows that the assessee’s contention were not considered

appropriately. As regards, the activities carried out by the assessee trust as

is evident from the paper book that the charitable activities are carried out

for that they have submitted a detailed photographs as well as attendance

of the beneficiaries. If all these evidence read together holistically the

activities made payment and receipt not refracted in the bank account does

not debar the assessee from the beneficial the provisions of section 12AB

of the Act. The assessee in support of the contentions already placed on

record and has filed a petition under rule 29 stating that they have deprived

of submitting the fully and correct information and to support the contentions already on record. Additional evidence was filed in the 2nd

26 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) paper book filed page No. 128 to 419 of the paper book placed on record.

Considering over all aspect of the matter, the ld. AR of the assessee prayed

that if given a chance, the assessee will be in better position placed all

correct and complete details to make them to eligible for registration u/s

12AB of the Act.

record with the file of ld. CIT(E) and also the income and expenditure account filed by the assessee for the year as on 31st March, 2022 wherein

the assessee has received donations and fees completely in cash and

payments were made almost all in cash, the assessee in the proceedings

before ld. CIT(E) has not placed on record complete and correct details and

therefore, registration has rightly been denied by the ld. CIT(E).

on record. The Bench noted that application for registration u/s 12AB of the

Act was rejected merely on the ground that the activities carried out by the

assessee are not genuine. The ld. AR of the assessee during the

proceedings before us filed as many as 423 pages a detailed paper book

and written submissions wherein they have placed on record the

27 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) attendance of the beneficiaries, photographs of the beneficiaries. The

assessee also filed the details of income expenditure account for last 3

years and acknowledgement and intimation for last 3 years. All these

evidences are in support of the genuine of the activities. The bench noted

that ld. CIT(E) in wrong appreciation of fact rejected the registration

application of the assessee considering that the assessee has not filed ITR,

not rooted the transactions through bank account maintained some of the

expenditure were routed through employees / trustees as reimbursement of

the expenditure. All these aspects of the matter required afresh examination

and therefore, in the interest of justice, we remand back the matter to file ld.

CIT(E) who will look into all the evidence and records as may be required

and grant registration in accordance with law u/s 12AB of the Act.

Based on these observations, the appeal in ITA No. 757/JP/2024 is

allowed for statistical purposes.

concerned is against withdrawal of provisional registration granted to the

assessee. Since we have remand back the matter for registration 12AB of

the Act to the file of ld. CIT(E). This appeal becomes infructuous and

28 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) decisions of ld. CIT(E) in ITA No. 757/JP/2024 shall apply to fact of the

case in ITA No. 758/JP/2024 and therefore, considering these observations,

both appeals of the assessee are allowed for statistical purposes.

759/JP/2024 for rejection of an application of the assessee u/s 80G(5)(iii) of

the Act. The said application was rejected on two counts one is that since

the assessee is not approved u/s 12AB of the Act and second that as per

provision of section 80G(5)(iii) registration cannot be granted to the

assessee if the application for registration u/s 80G(5)(iii) is not made within

6 months of the commencement of activities. Therefore, the same was

rejected. Since we have remand back the matter of registration u/s 12AB of

the Act. The present application for recognition u/s 80G(5)(iii) of the Act

becomes consequent to that so far as the reason No. 1 is concerned. As

regards the reason No. 2, the bench noted that CBDT has recently

extended the time for submission of 80G even though the same was not

made within 6 months and this trust should have not filed the application.

Considering that aspect of the matter as the time limit was relaxed by the

board even on this count the matter required a fresh look by the ld CIT(E)

29 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) and thus, we deem it fit that ld. CIT(E) should decide issue of recognition of

the assessee as per provision of section 80G of the Act.

Based on these observations, the appeal of the assessee in ITA No.

759/JP/2024 is allowed for statistical purposes.

the provisional registration granted to the assessee u/s. 80G of the Act.

This appeal becomes infructuous as we have remanded the matter of

recognition of the assessee u/s. 80G of the Act vide ITA No. 759/JP/2024.

In the light of these observations, both appeals of the assessee in ITA

no. 759/JP/2024 and 760/JP/2024 are allowed for statistical purposes.

In the result, all appeals of the assessee are allowed, for statistical

purposes.

Order pronounced in the open court on 27/09/2024.

Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

30 ITA Nos. 757 to 760/JP/2024 Saksham Samajik Uttan Avem Vikas Sansthan vs. CIT (E) Tk;iqj@Jaipur fnukad@Dated:- 27/ 09/2024 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Saksham Samajik Utthan Avem Vikas Sansthan, Jaipur 2. izR;FkhZ@ The Respondent- CIT, Exemption, Jaipur 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA Nos. 757 to 760/JP/2024) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत