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Facts
The appellant, Maharishi Parshuram Vaidik Siksha Samiti, applied online for registration under Section 12AB of the Income Tax Act, 1961. The application was rejected by the CIT(E) on grounds of non-registration under the Rajasthan Public Trust Act, 1959, non-charitable work, and non-genuineness of activities. A separate application for approval under Section 80G was also rejected.
Held
The Tribunal noted that the appellant had applied for registration under the Rajasthan Public Trust Act and proceedings were ongoing. The Tribunal also observed that the issues of non-charitable activities and non-genuineness of activities were related. It was held that the matter should be remanded to the CIT(E) for a fresh decision after providing an opportunity to the appellant to submit relevant documents.
Key Issues
Whether the rejection of registration under Section 12AB and approval under Section 80G was justified, and if the matter should be remanded for fresh consideration.
Sections Cited
12AB, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “ A-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 821 & 822/JPR/2024
Result
For the forgoing reasons, this appeal No.821/JP/2024 is disposed of for statistical purposes, and matter is remanded to ld. CIT(E) for decision of application already submitted in Form 10AB, afresh, after providing only one opportunity of being heard to the applicant.
Appeal No. 822/JP/2024
As regards the other appeal, the applicant- Samiti having not been granted approval u/s 80G, for want of registration u/s 12AB of the Act, for the aforesaid reasons, and as a consequence of setting aside of the order rejecting application u/s 12AB of the Act, and directions for remand of the matter for decision afresh, the impugned order rejecting the approval under section 80G of the Act also deserves to be set aside, for decision afresh. This 2nd mentioned appeal is therefore also disposed of for statistical purposes and matter is remanded to ld. CIT(E) for disposal of the application u/s 80G of the Act afresh, after providing of one opportunity of being heard to the applicant-Samiti.
Before commencement of proceedings before Ld. CIT(A) on remand, applicant to furnish copy of receipt in proof of deposit of costs.
Order pronounced in the open court on 24/07/2024.
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:- 24/07/2024 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Maharishi Parshuram Vaidik Siksha Samiti, Alwar 1. izR;FkhZ@ The Respondent- CIT(E), Jaipur 2. 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File & 822/JPR/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत