INDIAN WOMEN IMPACT, JAIPUR ,JAIPUR vs. CIT (EXEMPTION), LUCKNOW, LUCKNOW

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ AGRA

(Through Physical/Virtual Hearing)

BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

ITA Nos.34 & 72/Agr/2025 [Assessment Year: N.A.]

Indian Women Impact, Jaipur CIT(Exemption), H. No.-42, Sitaram Nagar, 5th Floor, TC-46, Vibhuti Khand, Kachchi Basti, Triveni Nagar, Vs Gomti Nagar, Indira Nagar, Gopalpura Byepass, Lucknow, Uttar Pradesh-226010 Jaipur, Rajasthan-302018 PAN-AABTI9187M Appellant Respondent

Appellant by Shri Rajeev Sogani, CA Respondent by Shri Sukesh Kumar Jain, CIT(DR)

Date of Hearing 21.04.2025 Date of Pronouncement 20.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM,

These two appeals by the same assessee are directed against the

rejection of the application of the assessee trust for regular registration u/s

12AB of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) and

rejection of application of the assessee trust seeking approval u/s 80G of

the Act by the Ld. Commissioner of Income Tax (Exemption), Lucknow vide

respective orders dated 28.11.2024 and 30.12.2024.

registration of the trust u/s 12AB of the Act was filed on 02.05.2024 by the

assessee in Form No.10AB under Rule 17A of the Income Tax Rules, 1962.

The ld. CIT(E) issued notice to the applicant calling for necessary details

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specifying the main area of charitable/religious activities and a

projection/plan for the main charitable/religious activities to be undertaken

in the next two years. The ld. CIT(E) on perusal of the reply submitted by

the assessee noted that only part reply was submitted by the assessee and

that no expenditure was incurred on charitable activities as per the objects

mentioned in the trust deed. The ld. CIT(E) also noted that even the

assessee did not file any financial statements and also listed out various

other details which were not filed. In view of these facts, the ld. CIT(E) noted

that in absence of sufficient evidence with regard to the genuineness about

the activities claimed to have been carried out for charitable purpose as per

the objects of the assessee trust was not established. Thereafter, the ld.

CIT(E) referred the provisions of section 12AB of the Act stating that before

granting registration under this section, the Commissioner has to satisfy

himself about the genuineness of the activities of the trust or institution and

also he has to verify that these activities are in consonance with the object

of the trust or institution. Finally, the ld. CIT(E) noted that in view of these

facts, he was unable to satisfy himself about the charitable nature of the

activities and hence the application filed by the applicant for registration

u/s 12AB of the Act was rejected by him and also initiated the proceedings

of cancellation of provisional registration granted u/s 12AB dated

19.11.2021 No.AABTI9187ME20215.

of appeal:-

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1961 for the alleged reasons of failure on the part of Assessee Trust to file documentary evidences to satisfy about the genuineness and commencement of charitable activities and also allegedly failing to enable verification of these activities being in consonance with its objects. The action of the ld. CIT(E) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by directing the ld. CIT(E) to grant the registration. 2. In the facts and circumstances of the case and in law, ld. CIT(E) has erred in passing the order being without jurisdiction. The action of the ld. CIT(E) is illegal and, therefore, the order deserves to be quashed ab initio. 3.1. The assessee has filed additional ground of appeal, which is as

under:-

“2. In the facts and circumstances of the case and in law, ld. CIT(E) has erred in passing the order being without jurisdiction. The action of the Ld. CIT(A) is illegal and, therefore, the order deserves to be quashed ab-initio.” 3.2. However, vide letter dated 21.04.2025, the assessee submitted that

this ground no.2 may kindly be treated as not pressed. Hence, this ground

of appeal is dismissed as not pressed.

explaining the activities of the trust and also filed a paper book containing

pages 1 to 48. The different activities referred in the paper book as

mentioned in the written submission are as under:-

i. Bridging Learning, Activism and the Arts with Lapat [PB-23-25] ii. Nurturing Future Leaders through Global Politics [PB-26-27] iii. Transforming Computer Education into Opportunities [PB-28-29] iv. Empowering Youth through STEM and NASA Collaboration [PB-30- 33] v. Sparking Curiosity: Junior Science Program [PB-34-35] vi. Inspiring Youth Through Sports [PB-36-38]

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vii. Revolutionizing Education: The Inverted Classroom Model[PB-39- 42]

viii. Showcasing Talent: Children Perform at National School of Drama [PB-}43-45

for Financial Years 2023-24 and 2022-23. The ld. AR also filed a copy of

registration granted to the society.

the application for admission for additional evidences should be filed by the

assessee. The ld. CIT-DR supported the orders of the Ld. CIT(E) and

submitted that denial of exemption along with denial of registration u/s 80G

should be upheld.

on record. It is seen that the assessee had submitted various details which

needs to be examined afresh by the ld. CIT(E). The contention of the ld. CIT-

DR that these evidences are new evidences is not acceptable as the assessee

has clarified that the same were filed before the Ld. CIT(E). Further, the ld.

CIT(E) denied the registration without giving any positive finding that the

assessee had not carried out its activities as per the objects of the trust but

in absence of sufficient evidence with regard to the genuineness of the

activities claimed to have been carried out for charitable purpose as per the

objects of the trust was not established by the assessee. Therefore, in the

given facts of the case and in the interest of justice, we set-aside the order of

the ld. CIT(E) and restore back the matter to his file for passing a fresh order

after giving reasonable opportunity to the assessee to submit necessary

5 ITA No.34 & 72/Agr/2025

evidences in support of its claim for grant of regular registration u/s 12AB of the Act.

ITA No.72/Agr/2025

Order pronounced in the open court on 20th June, 2025.

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6 ITA No.34 & 72/Agr/2025