SHRI KRISHNA MAA JALPA BHAWANI GAUSHALA SAMITI,TARANAGAR vs. CIT (EXEMPTION), JAIPUR

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 19.09.2023 passed in the matter of section 12AB and 80G of the Income Tax Act, 1961 respectively.

‘’2.5 …..It is clear from the above reply of the applicant that they are not registered with Rajasthan Public Trust, 1959 which is a mandatory condition for public religious or public charitable entity or both purposes Since the applicant has provided reasonable opportunity to file the same but the applicant failed to do so and also no effort was made by the society to get register itself under the RPT Act, 1959. Since it is a limitation matter that has to be decided on the basis of material available on record, in the light of above discussion and in the absence of registration under Rajasthan Public Trust, 1959, the assessee is not eligible for registration/s 12AB.

‘’In view of the above, the present application filed in Form No. 10AB under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act is liable to be rejected as non-maintainable.

3 SHRI KRISHNA MAA JALPA BHAWANI GAUSHALA SAMITI VS CIT (E), JAIPUR * Approval u/s 80G cannot be granted without registration u/s 12AB. * Commencement of activities.’’ 2.3 During the course of hearing, the ld. AR of the assessee mainly prayed relating to section 12AB vide his submission as under:-

‘’1.2 The registration u/s 12AB is not granted due to non- registration under RPT Act on 23-11-2023. 1.3 It is thus hereby prayed for setting aside the order or remand the order as the will soon get registration u/s RPT which is the only reason for the rejection of the application of registration u/s 12AB for the sake of justice. Proof of submission of application for RPT registration with DevsthanVibhag, Bikaner alongwith note sheet and newspaper for notice inviting objection in case of registration of society is attached herewith.’’ 2.4 Further during the course of hearing, the ld. AR of the assessee mainly prayed relating to section 80G vide his submission as under:-

‘’1.5 Non-registration with RPT Act is an inadvertent error which has now been rectified. The appellant has now made an application on 23-11-2023 for the desired registration. The process for registration under DevsthanVibha is now under process. Generally, this process of registration wil take 3 to 4 months of registration. The assessee is hopeful to get registration in near future. (Proof of submission of the application for RPT registration with Devsthan Vibhag, Bikaner alongwith note sheet and newspaper for notice inviting objection in case of registration of society is attached herewith.

4 SHRI KRISHNA MAA JALPA BHAWANI GAUSHALA SAMITI VS CIT (E), JAIPUR 1.6 It is thus prayed for quashing the rejection order so passed and order for grant of registration or remand the order back to the CIT(E)

2.5 On the other hand, the ld.DR strongly supported the order of the ld.CIT(E) and refuted the submissions advanced by the ld.AR while arguing the case before the Bench.

2.6 We have heard the rival contentions and perused material available on record. The Bench noted that ld. CIT(E) has rejected the applications of the assessee u/s 12AB and u/s 80G of the Act as narrated above in the respective orders. It is also pertinent to mention that during the course of hearing the ld. AR of the assessee prayed that he was deprived off availing of adequate opportunity of being heard by the ld. CIT(E) in both the orders (supra). The Bench does not want to go into merit of the case but it is imperative that the assessee must be provided adequate opportunity of being heard by the ld. CIT(E). In this view of the matter, the Bench feels that the assessee should be given one more chance to contest the case before the ld. CIT(E) and the ld. AR of the assessee is directed to produce all the relevant papers concerning both the applications so filed before the ld. CIT(E) to settle the dispute raised hereinabove.

5 SHRI KRISHNA MAA JALPA BHAWANI GAUSHALA SAMITI VS CIT (E), JAIPUR 2.7 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.

3.0 In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 08 /05/2024.