2024 (7) TMI 711

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....ee raised the following grounds of appeal : "1. The CIT(E) wrongly rejected the 10AB application for 12A permanent registration by Order dated 16.12.2022 but no appeal could be filed as main trustee who is 67 years old and was severely ill, whose email id is given could not be seen by him. Hence there was delay in filing appeal, now appeal has been filed by amending email id and contact number of profile of assessee. Hence, delay of 343 days may please be condoned. 2. CIT(A) had rejected the application for registration vide DIN & notice no. ITBA/EXM/F/EXM45/2022-23/1048052232(1) dated 16.12.2022 of assessee trust u/s 12A stating that form is rejected on basis of incomplete form 10AB, Non-registration with RPT ACT, 1959 an....

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....2013. Ld.AR has also enclosed certain photographs showing blood donation camps and posters of social marriages. However, these documents were never filed before the ld.CIT(E) by assessee. 4. It is also an admitted fact that assessee is not registered under Rajasthan Public Trust Act. The ld.AR submitted that assessee's application for registration under Rajasthan Public Trust Act is pending with competent authority. 5. Thus, it is an admitted fact that on 15.06.2022, i.e. date when assessee filed application for registration u/sec.12AB of the Act assessee was not registered under Rajasthan Public Trust Act. It is also a fact that assessee had applied for registration under Rajasthan Public Trust Act after 15.06.2022. 6. As per sect....

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....Registration Act, 2001 or were trusts duly registered, they could not be compelled to comply with state laws as a condition for consideration of their application as charitable institutions, under Section 10 (23C). 69. This court is of the opinion that the findings in the impugned judgment on this aspect are sound. The requirement of registration of every charitable institution is not optional. Aside from the fact that the consequences of non-registration are penal, which indicates the mandatory nature of the provisions of the A.P. Charities Act, such local laws provide the regulatory framework by which annual accounts, manner of choosing the governing body (in terms of the founding instrument: trust, society, etc.), acquisition an....

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....are also a relevant consideration which can legitimately weigh with the Commissioner or other concerned authority, while deciding applications for approval under Section 10 (23C)." 6.2 The provisions of the Andhra Pradesh Charities Act and provisions of the Rajasthan Public Trust Act are almost identical. Therefore, decision of the Hon'ble Supreme Court in the case of New Noble Education Society(supra) on this issue is squarely applicable to the assessee. Therefore, respectfully following the Hon'ble Supreme Court's decision(supra), we uphold the order of the ld.CIT(E). 7. It is also observed that assessee had not submitted the details called by the ld.CIT(E), therefore, ld.CIT(E) observed that genuineness of the activities of the ass....