2025 (3) TMI 589

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....tioned appeals are as under:- ITA NO. 488/JP/2024 U/S 12AB of I.T. Act, 1961 "That the order passed by the ld. CIT(E), Jaipur by rejecting application u/s 12AB(1)(b) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same. ITA NO. 489/JP/2024 U/S 12AB of I.T. Act, 1961 1. That the ld. CIT(E), Jaipur has erred in law and in facts of the case by neither recording the independent satisfaction for rejection of provisional registration and nor issued show cause notice for rejection of provisional registration u/s 12A of the Act which is wrong, unwarranted and bad in law. Kindly restore the same. 2. That the ld. CIT(E), Jaipur has erred in law and in facts of the ....

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....tration u/s 12A only but re-application for approval u/s 80G was not covered under this Circular. 2. That the delay of 39 days in filing of appeals was due to as there are many recent changes in trust related laws as:- 3. Therefore, after taking legal advice on the situation and not allow to re-applying for approval u/s 80G of the Act to the assessee trust decided to file the appeal before Hon'ble ITAT, Jaipur Bench. Hence, the time taken in process of wait of reply or legal advice regarding whether the remedy is re- apply or filing of appeal in our case 4. That the delay in filing appeal before Hon'ble ITAT, Jaipur Bench was due to time taken in process of legal advice taken for re-apply and technical glitches on....

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....on following grounds:- • Incomplete Form 10AB • Rajasthan Public Trust Act, 1959 • Genuineness of Activities. 06. Further 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier registration. Thus, it is clarified that applicant's provisional registration under clause (vi) of clause (ac) of sub-section (1) of Section 12A of the Income Tax Act, 1961 dated 30-11-2022 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 lapsed and cancelled. 3.2 Apropos to the....

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....istration under RPT Act before the competent authority and it is likely to get the same. Conclusively, the ld AR of the assessee prayed that the assessee trust may be provided one more opportunity to the contest the case before the ld CIT(E) and restore the appeals to the file of ld CIT(E) for afresh adjudication as the assessee was ex-parte before the ld. CIT(E) 3.4. Per contra, the ld. DR relied on the orders of the ld. CIT(E). 3.5 After hearing both parties and perusing the materials available on record, we noticed that the ld. CIT(E) has rejected the assessee's claim of registration u/s 12AB of the Act on following grounds:- • Incomplete Form 10AB • Rajasthan Public Trust Act, 1959 • Genuinen....