UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos.775 to 778/JP/2024 Uttrakhand Samaj 51/117 Sec 5, Pratap Nagar Sanganer, Jaipur cuke Vs. The CIT, Exemption Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATU 6874 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. K. L. Choudhary, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2024 mn?kks"k.kk dh rkjh[k@D

bogus activities and thus application for registration was considered liable to be rejected. In view of above discussion assessee’s claim of registration section 12AB was considered as liable to be rejected. The ld. CIT(E) also clarified that applicant’s provisional registration under clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPURTHE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, all appeals of the assessee are allowed, for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

bogus activities and thus application for registration was considered liable to be rejected. In view of above discussion assessee’s claim of registration section 12AB was considered as liable to be rejected. The ld. CIT(E) also clarified that applicant’s provisional registration under clause (vi) of clause (ac) of sub- section (1) of section 12A of the Income

UTTRAKHAND SAMAJ,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

bogus activities and thus\napplication for registration was considered liable to be rejected. In view of\nabove discussion assessee's claim of registration section 12AB was\nconsidered as liable to be rejected. The Id. CIT(E) also clarified that\napplicant's provisional registration under clause (vi) of clause (ac) of sub-\nsection (1) of section 12A of the Income

APEKSHA TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No.267/JP/2025 Under Section 12AB of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Apeksha Trust D-341, Murilipura Scheme, Jaipur – 302 039 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAITA2951 N अपीलार्थी / Appellant बनाम Vs. The CIT (Exemption) Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे/Assesseeby :Shri C.P. Chawla, ITP राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT –DR,(Thru: V.C.) सुनवाई

ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 dated 02.10.2021 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional registration, thus with this order provisional registration is also cancelled.’’ 2.2 While hearing, the ld. AR of the assessee mainly submitted that the assessee was not provided proper