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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 699& 700/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2021-22 Shri Krishna Maa Jalpa Bhawani cuke CIT (Exemption) Vs. Gaushala Samiti Jaipur Ward No. 13, Sardarsahar Road, Taranagar 331 304 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAAS 3342 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rakesh Kumar Kabra, CA & Mrs. Prachala Kabra, CA jktLo dh vksj ls@Revenue by: Shri Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 15/02/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 08/05/2024 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 19.09.2023 passed in the matter of section 12AB and 80G of the Income Tax Act, 1961 respectively.

2.1 As regards the appeal of the assessee relating to Section 12AB (ITA No.699/JP/2023), it is noted that ld.CIT(E) has rejected the application for

2 ITA NO. 699/JP/2023 SHRI KRISHNA MAA JALPA BHAWANI GAUSHALA SAMITI VS CIT (E), JAIPUR registration u/s 12AB of the Act on the ground of non-registration of trust under R.P. Act, 1959 with following narration.

‘’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. 03. In view of above discussion applicant’s claim of registration Section12AB is liable to be rejected and thus being rejected on following grounds:- * Non Registration with RPT Act. 1959.’’

2.2 As regards the appeal of the assessee relating to Section 80G (ITA No.700/JP/2023), it is noted that ld.CIT(E) has rejected the application for exemption u/s 80G of the Act with following narration.

‘’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 ITA NO. 699/JP/2023 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 ITA NO. 699/JP/2023 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 ITA NO. 699/JP/2023 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.

Sd/- Sd/- ¼ Mk0 ehBk yky ehuk ½ ¼lanhi xkslkbZ½ (Dr. Mitha Lal Meena) (Sandeep Gosain) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 08 /05/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Krishna Maa Jalpa Bhawani Gaushala Samiti, Taranagar 2. izR;FkhZ@ The Respondent- The CIT(E), Jaipur 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. 699/JP/2023) vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेजज. त्महपेजतंत