2025 (5) TMI 497

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....ferred to as the "Act"), came to be rejected on the following three grounds:- • Non-Registration under Rajasthan Public Trust Act, 1959. • Utilising income & assets of the trust not as per objects. • Non-Genuineness of activities. 3. Vide separate order, another application filed u/s 80G of the Act came to be rejected on the followings three grounds:- • Approval u/s 80G cannot be granted without registration u/s 12AB. • Meant expressed for benefit of jain religious community violating section 80G(5)(iii). • Religious Trust are not eligible u/s 80G(5)(B)/violation of section 80G(5B). 4. Arguments heard. File perused. ITA No. 152/JPR/2025 -As regards applic....

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.... should not be rejected. e. Why this should not be seen as violating of section 11(5) and specified violation of clause (a) below explanation 12AB(4)." As observed by Learned CIT(E), the applicant trust did not furnish any reply to the above said notice, and further that the applicant trust failed to prove that loans/advances were for the benefit of applicant trust or as per its objects. 9. As regards genuineness of activities, Learned CIT(E) observed that in reply to the notice dated 13.07.2024, the applicant trust did not furnish several details/documents as pointed out at page 10 to 13 of the impugned 10. Learned CIT(E) specified at page 13 that following details were not furnished by the applicant trust:- "1. ....

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....asonable opportunity to the applicant of being heard. 12. Record reveals that Learned CIT(E), after receipt of the application dated 26.06.2024, issued three notices i.e. dated 12.07.2024, 16.09.2024 and 01.12.2024. However, taking into consideration the serious issues involved, the matter needs to be restored to Learned CIT(E) for decision afresh, so as to provide the applicant trust another opportunity to furnish requisite information/details/documents which its representative did not furnish earlier. Result 13. As a result, this appeal in ITA No. 152/JPR/2025 is disposed of for statistical purposes and the application u/s 12AB of the Act is restored to the files of Learned CIT(E) for decision afresh after affording another op....