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Facts
The assessee filed appeals against orders rejecting their claim for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The rejection was based on the ground that the trust was not registered under the Rajasthan Public Trust Act, 1959.
Held
The Tribunal noted that the assessee subsequently obtained registration under the Rajasthan Public Trust Act, 1959, after the impugned order was passed. Therefore, the matter was restored to the CIT(E) to re-decide the registration and approval afresh, considering the new evidence and providing an opportunity of being heard.
Key Issues
Whether the assessee's claim for registration under Section 12AB and approval under Section 80G should be granted, considering the subsequent registration under the Rajasthan Public Trust Act, 1959.
Sections Cited
12AB, 80G, Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’A” JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM
vk;dj vihy la-@ITA No. 741& 742/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2023-24 cuke Bajrangi Gau Seva Samiti CIT (Exemption) Vs. Kasumbi Road, Sujangarh Jaipur Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJAB 7644P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajesh Bhawsingka, CA jktLo dh vksj ls@Revenue by: Shri Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 06/08/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 07 /08/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM These are two appeals filed by the assessee against orders of the Learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as “CIT(E)”] both dated 23.09.2024 passed in the matter of section 12AB and 80G of the Income Tax Act, 1961 respectively.
2.1 At the very outset of the hearing, the ld. AR pointed out that the claim of registration of the assessee u/s 12AB was rejected by the ld.
2 BAJRANGI GAU SEVA SAMITI , SUJANGARH VS CIT (E), JAIPUR CIT(E) on the ground that the assessee trust did not have registration under the Rajasthan Public Trust Act, 1959 and approval u/s 80G cannot be granted without registration u/s 12AB.
2.2 On the other hand, the ld. DR supported the orders of the ld. CIT(E) in the matter of Section 12AB and 80G of the Act.
2.3 After hearing both the parties at length and going through the materials available on record including the orders of the ld. CIT (E) , we found that the claim of the registration of assessee u/s 12AB of the Act was rejected on the sole ground that the assessee trust is not registered under Rajasthan Public Trust Act, 1959 and this order was passed on 23-03-2024. However, before us, the ld AR of the assessee has placed on record the certificate dated 06-06-2024 issued by the Office of Devsthan Vibhag, Bikaner which indicates that the assessee trust has got registration under Rajasthan Public Trust Act, 1959. We have taken on record this certificate (supra) and noticed that this certificate of registration with Devsthan Vibhag, Bikaner is subsequent event after passing of the impugned order of the ld. CIT(E). Hence, in this view of the matter, the Bench is of the view that the matter as to registration of the Assessee trust needs to restore back to the file of the ld.CIT(E) to decide it afresh in view
3 BAJRANGI GAU SEVA SAMITI , SUJANGARH VS CIT (E), JAIPUR of its obtaining the certificate from Devsthan Vibhag, Bikaner and provide one more opportunity of being heard to the assessee. The assessee is also directed to produce the certificate obtained from Devsthan Vibhag, Bikaner to settle the dispute of Registration u/s 12AB of the Act.
2.4 As regards the other appeal of the assessee relating to approval u/s 80G of the Act, it may be noted that since it is consequential to registration of the Trust u/s 12AB of the Act, the ld. CIT(E) is directed to consider approval u/s 80G in accordance with Income Tax Act, 1961in set aside proceeding.
2.5 Before parting, we may make it clear that our decision to restore the matter back to the file of the ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the ld. CIT(E) independently in accordance with law.