2025 (1) TMI 872

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.... on 30.03.2024 by CIT(Exem), Ahmedabad rejecting the application for registration of the appellant trust u/s 124(1)(ac)(iii) of the Act and cancelling the provisional registration is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Id. CIT(Exem), has grievously erred in law and or on facts in not appreciating fully and properly the submissions made and evidence produced by the appellant in support of the contention that it was a public charitable trust within the ambit of sec.2(15) of the Act so that it was entitled to registration u/s 12AB of the Act. 3.1 The Id. CIT(Exem), has grievously erred in law and or on facts in rejecting the application for registration u/s 12AB of the Act holding t....

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....ineering industries of India but the CIT(E) gave a categorical finding that these objects are for members and members only and not for the benefit of public at large and this cannot be termed as charitable objects. Thus, the CIT(E) rejected the application of the assessee for grant of 12A(1)(ac)(iii) of the Act and also cancelled the provisional registration. 4. Being aggrieved by the order for rejection of registration dated 30-03- 2024, the applicant/assessee filed appeal before us. 5. There is a delay of 114 days in filing the present appeal for which the applicant/appellant has filed the detailed affidavit thereby stating that due to the medical exigency of one of the trust managing activities of the association (operated for left....

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....f provisional approval/registration as per Form 10AC 05-04-22 3 Section/Sub-section/Clause/Subclause/proviso in which provisional registration is being granted Sub-Clause(vi) of clause(ac) of subsection(1) of section 12A 3 Assessment year or year for which the trust or institution is provisionally approved. From A.Y. 2022-23 to A.Y. 2024-25 The ld. A.R. further submitted that while processing the aforesaid application, the respondent issued notice dtd. 22.11.2023 & 22.12.2023 requiring the appellant to furnish details/information/clarification relating to the establishment of the trust and activities undertaken by it. The appellant submitted reply on 17.01.2024. Thereafter, once again a notice was issued on 15.03.202....

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....of people at large including any class of the public; "utility" means usefulness. Therefore, the advancement of any object of benefit to the public or a section of the public as distinguished from an individual or group of individuals, would be a charitable purpose. Therefore, the ld. A.R. submitted that the impugned order passed by the respondent is illegal. 6.1 The ld. A.R. submitted that the Ahmedabad Tribunal in case of ITA No. 916/Ahd/2024 Indus Alumni Association vs. CIT(E) order dated 04-11- 2024 stated that the Tribunal has given the relief thereby directing the CIT(E) to grant final registration u/s. 12AB of the Act. 7. The ld. D.R. submitted that the assessee's objects vis-à-vis work which is mentioned in para 6.2 of ....