MAHARISHI PARSHURAM VAIDIK SIKSHA SAMITI,ALWAR vs. CIT(E), JAIPUR, JAIPUR
Facts
The appellant-Samiti applied online for registration under section 12AB of the Income Tax Act, 1961. The application was rejected by the CIT(E) on grounds including 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 not been registered under the Rajasthan Public Trust Act, 1959, which is a prerequisite for registration under section 12AB. While an application for registration under the RPT Act was pending, the appellant had also provided incorrect information regarding salary payments to a member. The Tribunal decided to remand the matter to the CIT(E) for fresh consideration.
Key Issues
Whether the rejection of the application for registration under Section 12AB and approval under Section 80G was justified. Whether the appellant Samiti's activities are genuinely charitable and it has complied with all statutory requirements.
Sections Cited
12AB of the Income Tax Act, 1961, 80G of the Income Tax Act, Rajasthan Public Trust Act, 1959
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, ITA No. 822/JP/2024, 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 ITA No. 821 & 822/JPR/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत
