TaxTMI 
TaxTMI 
2025 (5) TMI 706
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....als are as under:- ITA No. 368/JPR/2025 U/s 12AB of I.T. Act, 1961 1)The trust was established with an objective to create spiritual awareness among public, to create sound spirituality among every person and creature, and to educate people, to conduct bhandara, to maintain & construct gaushala etc. yoga and yoga centre in modern requirement, it is also recognised by the UNO, these type objects are result oriented activities are activated, etc. The copy of trust deed is enclosed. 2) It is further requested that the trust is a charitable trust established with the objective of welfare of general public, it is engaged in the development of meditation centres to educate people of all caste and creed about spirituality. ....
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....e honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable Commissioner, Exemption, but the Commissioner has wrongly cancelled the provisional registration.'' ITA No. 369/JPR/2025 U/s 80G of I.T. Act, 1961 ''1) The trust was established with an objective to create spiritual awareness among public, to create sound spirituality among every person and creature, and to educate people, to conduct bhandara, to maintain & construct gaushala etc. yoga and yoga centre in modern requirement, it is also recognised by the UNO, these type objects are result oriented activitie....
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....nal registration was not valid. The cancellation of provisional registration is not just and fair. No opportunity of being heard was granted to the assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 8) The rejection of provisional registration granted under section 80G(5)(iv) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section80G(5)(iv) as the objectives of the trust are for betterment of each and every creature irrespective of caste, creed, etc. 9) The honourable Commissioner Exemption has wrongly cancelled the provisional r....
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....ssessee's claim of registration u/s 12AB of the Act by observing as under:- ''03. In compliance to the notice(s), the assessee has not furnished any reply, therefore, the activities of the applicant could not prove. Accordinglh, the applicant application for registration u/s 12AB, applied u/s 12A(1)(ac)(iii) is hereby rejected. 04. 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 17.11.2023 is also being cancelled. Further....
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....istration u/s. 12AB was denied to the assessee-applicant. 4.5 Per contra, the ld. DR relied on the order of the ld. CIT(E). 4.6 The Bench has taken into consideration the submissions of the Chairman of the Trust and also the reliance as made by the ld.DR to the order of the ld CIT(E). The Bench feels that that the assessee was given only two notices one dated 06.09.2024 and another dated 23.10.2024 and therefore, we feel that in the interest of justice one more chance should be given to the assessee trust to re-submit or argue the case before the ld. CIT(E) so that he will be in a position reappraise the case to the ld. CIT(A). The Bench adopts the lenient view and feels that the assessee should be given one more opportunity to advanc....