TaxTMI 
TaxTMI 
2025 (6) TMI 309
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.... Act, 1961 1) It is humbly requested that the trust was established by the trustees, which is dedicated towards the objective of social welfare, helping the needy, taking care of street animals, etc. 2) It is further requested that the trust is a charitable trust established with the objective of welfare of general public, it provides all its charitable services for free of cost to the needy and underprivileged section of the society. There is no biasness in respect of any class, creed or status of person. 3) It is humbly requested that the trust maintain regular books of accounts and get them duly audited, it can be verified from income tax portal, where the financials and audit report of the assessee are uploaded. All the receipts o....
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.... 12(1) (ac)(vi) filled under section and it is further requested to kindly quash the order passed by CIT Exemption. 8) It is humbly requested that the assessee has already submitted all the requisite details that are required by Commissioner Exemption, but Commissioner has wrongly rejected the provisional registration, there by not considering the principle of natural justice which is an inherent right granted to the assessee by the law.'' ITA NO. 332/JP/2025 U/S 80G of I.T. Act, 1961 1) It is humbly requested that the trust was established by the trustees, which is dedicated towards the objective of social welfare, helping the needy, taking care of street animals, birds, etc. The copy of trust deed is enclosed. 2) It is further req....
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.... purposes are done out of own pockets of trustees. 6) The assessee has applied for registration in the Devasthan Vibhag Rajasthan, Ajmer under Rajasthan Public Trust Act, 1959, and the registration under Devasthan Vibhag Rajasthan, Ajmer under Rajasthan Public Trust Act, 1959 is being granted to the assessee. The copy of registration is hereby enclosed. 7) It is humbly requested that the CIT Exemption has cancelled the provisional registration granted to the assessee under section 80G(5)(iv), it is further requested that the cancellation of provisional registration was not correct. The cancellation of provisional registration is not just and fair as per law, as no opportunity of being heard was granted to the assessee before cancellatio....
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.... arrange all the requisite documents as required by your honour and besides that the sister and new born premature nephew of our authorized representative are in ICU. Therefore, it would not be possible for us to submit all the requisite documents as required by your honour sir. Therefore, we would like to withdraw the application and will resubmit the application as soon as we gather all the requisite documents" 03. Accordingly, the applicant's application for registration u/s 12AB, applied u/s 12A(1)(ac)(iii) is hereby rejected treated as withdrawn. 04. Further 12AB (1)(b)(i) (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 registra....
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....gly, the applicant's application for approval u/s 80G, applied u/s 80G(5)(iii) is hereby rejected treated as withdrawn. 04. Further 2nd proviso to 80G(5) also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier approval. Thus, it is clarified that applicant provisional approval under clause (iv) of first proviso to subsection (5) of section 80G of the Income Tax Act, 1961 dated 03.08.2022 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional approval, thus with this order provisional approval is also lapsed and cancelled.'' 2.3 During the course of hearing, the ld. AR of the assessee in the above appeals mainly su....
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....es 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. It is also noticed that the ld.CIT(E) has cancelled the provisional registration of the assessee for the reason that the assessee trust had failed to give proper justification for regularization of provisional registration. The prayer of the ld.AR of the assessee was that the assessee may be provided one more chance to adduce the documents before the ld. CIT(E) to resolve the issue in question and the assessee trust has been granted the Registration by the Devsthan Vibhag, Ajmer under RPT Act, 1959, Therefore, in these circumstances, we restore the matter back to the file of the ld. CIT(E) ....