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Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’B” JAIPUR
ORDER PER BENCH: Both these appeals have been filed by the assessee against two different orders of the ld. CIT(E), Jaipur dated 25-02-2023 seeking exemption u/s 80G and seeking Registration u/s 12AB of the Income Tax Act, 1961 for which the assessee has filed the following grounds of appeal relating to respective appeals (supra). – U/S
80. G ‘’1. Under the facts and circumstances of te case, the ld. CIT(E) has erred in passing order dated 25-02-2023 rejecting the application u/s 80G of the Act. – U/S 12AB ‘’1. Under the facts and circumstances of the case, the ld. CIT(E) has erred in passing order dated 25-02-2023 rejecting the application for registration u/s 12AB of the Act.
2.1 None appeared on behalf of the assessee nor any written submission was filed by the assessee to controvert the findings of the ld. CIT(E) when the case of the assessee was called out for hearing in respect of both the appeals. 2.2 On the other hand, the ld. DR supported the orders of the ld. CIT(E) relating to both the appeals i.e. u/s 80G and u/s 12AB of the Act. 2.3 The Bench has heard the ld. DR in respect of the above appeals of the assessee who during the course of hearing supported the order of the ld. CIT(E) whereas no written submission as to both the appeals were filed by the assessee to controvert the findings of the ld. CIT(E). The relevant observation of the ld. CIT(E) in respect of each appeals filed by the assessee relating to section 80G and 12AB are exposition as under:- ‘’u/s 80G – ‘’1. The applicant filed online application on 24-09- 2022 in Form No. 10AB for seeking exemption u/s 80G of the Income Tax Act, 1961.
As per rule 11AA of the Income Tax Rules, 1962, the registration u/s 12A/12AA or notification u/s 10(23C) is a precondition for granting approval u/s 80G of the I.T. Act, 1961. Vide this office order No. ITBA/EXM/F/EXM45/2022- 3 Gyan Jyoti Vidharthi Kalyan Sansthan VS CIT (E), Jaipur 23/1050131139(1) dated 25-02-2023 the applicant society/trust/samiti has been denied registration u/s 12AB. Therefore, it is not eligible for exemption u/s 80G of the I.T. Act, 1961.
In view of above discussion, the application in Form No. 10AB seeking exemption u/s 80G is rejected. The applicant is, however, at liberty to apply afresh after completing the requisite details.’’ ‘’u/s 12AB – 4.1……..However, the applicant has failed to comply with the letters, despite being given three opportunities details of which given para -1. In the absence of such documents, it could not be determined whether the applicant is genuinely carrying out charitable activity as per its objects. Therefore, assessee claim of registration u/s 12AB is also liable to be rejected on ground of not proving its genuineness of activity. 5.1 In view of above discussion, assessee’s claim of registration section 12AB is liable to be rejected and thus being rejected on following grounds:- - Incomplete form 10AB - Non registration with RPT Act, 1959 - Genuineness of Activities.’’ The Bench noted that there was no controverting documents/ submissions advanced by the assessee relating to both the appeals (supra). Hence, in view of the materials available on record including the orders of the ld. CIT(A), the Bench has no other option except to confirm the orders of the ld. CIT(E) [supra). Thus both the appeals filed by the assessee are dismissed.
Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼lanhi xkslkbZ½ (Rathod Kamlesh Jayantbhai) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 12 /07/2023 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Gyan Jyoti Vidharthi Kalyan Sansthan 1. 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.284 & 285 /JP/2023) vkns'kkuqlkj@ By order,