TaxTMI 
TaxTMI 
2024 (7) TMI 348
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.... "Ground No. 1 CIT(E) has wrongly rejected the application for registration of assessee trust u/s 12A stating that Trust is not registered with RPT Act, 1959 whereas the trust is duly registered with sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30.12.2006 issued by the Sub Registrar of Trust under the State Government of Rajasthan Jaipur. Hence CIT(E) order should be made null and void and CIT(E) may be directed for granting 12A registration. Ground No. 2 The appellant prays your honour to add, amend or alter all or any of the grounds of the appeal on or before the date of hearing." 2.2 In ITANo. 525/JPR/2024 the assessee has raised following ....
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....2024 through DAK. Further, a reminder letter also given vide dated 11.02.2024 and case was fixed on 15.02.2024. Again, reminder letter was given vide dated 23.02.2024 and case was fixed on 26.02.2024. In response the assessee filed its reply on 13.02.2024 through e-mail which was examined and placed on record by the ld. CIT(E). A show cause notice / letter was given on 16.03.2024 and case was fixed on 20.03.2024. In response the assessee furnishes its reply on 20.03.2024 which was also examined and placed on record by the ld. CIT(E). Since it was limitation matter, therefore the case was decided based on material available on-record. 4. So far as the appeal in ITA No. 525/JPR/2024 we note that the said application for registration was no....
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.... preservation of environment including watersheds, forests and wildlife. The assessee trust has been doing charitable activities for the past many years. Trust is duly registered with Sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30-12-2006 issued by the Sub Registrar of Trust under the State Government of Rajasthan Jaipur. The assessee trust had filed Form 10A for Provisional Registration and the Provisional Registration was granted to the assessee in Form 10AC on 08.02.2022 with Unique Registration Number AAITS0453ME20212, valid till A.Y. 2024-25. The applicant filed application on 29.09.2023 in Form No. 10AB for seeking approval u/s 12A(1)(ac)(iii) o....
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....te of hearing." ITA No. 525-JPR-2024 "The assessee Trust is a charitable trust working for Relief of the Poor implies all actions to assist the Poor who are needy and who deserve to be addressed and developing other learning skills in local schools and communities, provide inclusive education to children with special needs and work as a catalyst to bring sustainable change in the lives of the children and preservation of environment including watersheds, forests and wildlife. The assessee trust has been doing charitable activities for the past many years. Trust is duly registered with Sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30-12-2006 iss....
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.... the Act. Hence CIT(E) order should be made null and void and CIT(E) may be directed to grant 80G registration u/s 80G. Ground No. 2 The appellant prays your honor to add amend or alter all or any of the grounds of the appeal on or before the date of hearing." 6. During hearing, the ld. AR of the assessee so far as in relation to the rejection of 12AB only objection of the ld. CIT(E) is that the assessee is not registered under the Rajasthan Public Trust Act, 1959. Whereas the trust is duly registered with Sub Registrar, Jaipur under the Rajasthan Public Trust Act, 1959 vide Registration Endorsement Serial No. 2006397015321 dated 30-12-2006 issued by the Sub Registrar of Trust under the State Government of Rajasthan Jai....