Appeal granted for trust's charitable status review under Section 80G, emphasizing public benefit assessment.

The Tribunal allowed the appeal for statistical purposes, directing the ld. CIT(E) to reevaluate the trust's activities, particularly those related to the Bhairav Temple, within three months to determine its charitable status under Section 80G of the Act. The rejection of the trust application seeking registration under Section 80G(5)(vi) was based on the trust being deemed a private religious trust rather than a charitable trust. The Tribunal emphasized the importance of assessing the nature of the trust's activities, especially those concerning public benefit, in deciding its charitable status.

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Issues:
1. Rejection of trust application seeking registration U/s 80G(5)(vi) of the Act by ld. CIT(E), Jaipur.
2. Challenge against the rejection and findings of ld. CIT(E) by the assessee trust.
3. Examination of the activities of the assessee-trust to determine its charitable status.
4. Consideration of the nature of the trust's activities, especially related to Bhairav Temple.
5. Assessment of the limitation period for passing the order on the trust application.

Issue 1:
The appeal was filed by the assessee against the rejection of the trust application seeking registration U/s 80G(5)(vi) of the Act by ld. CIT(E), Jaipur. The ld. CIT(E) held that the assessee-trust is a private religious trust and not a charitable trust under Section 2(15) of the Act. The rejection was based on the trust's failure to provide necessary clarification and details as requested.

Issue 2:
During the hearing, the assessee's representative argued that the trust was duly registered under U/s 12AA of the Act and also under the Rajasthan Society Registration Act. They contended that the necessary information was submitted as requested, and the order was passed beyond the prescribed 6-month limitation period. The representative urged for the order's reversal and grant of registration U/s 80G.

Issue 3:
The ld. DR argued that the grant of registration U/s 12AA does not automatically entitle the trust to seek registration U/s 80G. The trust's activities were questioned, especially regarding the Bhairav Temple, and it was deemed a private religious trust due to trustee relationships and lack of public benefit. The trust was issued notices for information, but satisfactory explanations were not provided.

Issue 4:
The Tribunal examined whether the trust's activities catered to the public at large or were limited to specific individuals or communities. It was noted that the trust had already been registered as a public trust under U/s 12AA, and the Revenue could not change this characterization without valid reasons or violations of conditions. The nature of activities related to Bhairav Temple and public benefit was crucial for determining charitable status.

Issue 5:
Regarding the limitation period for passing the order, it was clarified that the order was within the prescribed timeframe based on the application date. The Tribunal set aside the matter to the ld. CIT(E) for reevaluation of the trust's activities, particularly those related to Bhairav Temple, to decide the matter afresh within three months.

In conclusion, the Tribunal allowed the appeal for statistical purposes, emphasizing the need for a thorough examination of the trust's activities, especially those related to the Bhairav Temple, to determine its charitable status under U/s 80G of the Act.

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