2025 (4) TMI 1350

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.... ORDER PER: DR. S. SEETHALAKSHMI, J.M. The present of two appeals filed by the assessee challenges the order passed by the Learned Commissioner of Income Tax (Exemption), Jaipur [herein after referred to as "CIT(E)"] both dated 29.09.2024 thereby rejecting the registration under section 12AB of the Act and recognition u/s 80G of the Income Tax Act, 1961(in short "Act") respectively. 2.1 I....

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.... 1961. 2. That the appellant craves to add, amend, and alter the grounds before or at the time of appellate hearing." 3. Brief facts of the case are that the assessee-applicant trust filed on online application in Form No. 10AB seeking registration u/s 12AB of the Income Tax Act, 1961 on 18.03.2024. A letter/notice dated 13.06.2024 was issued at the e- mail/address provided in the appl....

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....ed a detailed paper book containing following evidence:- S. No. Particulars Page No. 1. Form No. 10AC 1-2 2. Trust deed 3-14 3. Income Tax Return for A.Y. 2024-25 15-16 4. Income Tax Return for A.Y. 2023-24 17-18 5. Income Tax Return for A.Y. 22-23 19-20 6. Income Tax Return for A.Y. 21-22 21-22 7. Income Tax Return for A.Y. 2024....

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....application and therefore, the order of the ld. CIT(E) be sustained. 7. We have heard the rival contentions and perused material available on record. The Bench noted that the only reason in rejection of the registration of the applicant-assessee trust was that the assessee was not registered under RPT Act and therefore, the application for registration u/s 12AB of the Act was rejected. The Benc....