TaxTMI 
TaxTMI 
2025 (6) TMI 961
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....assessee in both the appeals are as under:- 1.1 The Impugned order u/s 12AB of the Act dated 23.12.2024 is bad in law and on facts, without providing adequate & reasonable opportunity of being heard, being without jurisdiction and for various other reasons and hence the same may kindly be quashed. 2. The Ld. CIT(E) erred in law as well as on the facts of the case in rejecting the application for granting Registration/approval u/s 12AB. The rejection so made and refusal to grant Registration/approval u/s 12AB is contrary to the provisions of law and facts of the case. The same kindly be quashed. 3. That the impugned order so passed was in the contravention of the law prevalent at the relevant point of time and also....
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.... may decide the issue as deemed fit and proper in the case. 2.3 After hearing both the parties and perusing the materials available on record, the Bench noted that there is sufficient cause in late filing the appeals by the ld.AR of the assessee. Hence, the delay made by the ld. AR of the assessee is condoned as explained by the ld. AR of the assessee and thus the appeals are heard on merit 2.4 Apropos to the ground so raised by the assessee in ITA No. 343/JP/2025, the ld. CIT(E) rejected the assessee's claim of registration u/s 12AB of the Act by observing as under:- "03. Genuineness of Activities:- 3.5. In response to the above show cause notice, no further submission furnished by the applicant. Hence, it is clear ....
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....sessee's claim of exemption u/s 80G of the Act by observing as under:- "02. Approval u/s 80G cannot be granted without registration u/s 12AB. 2.1 As per rule 11AA of the Income Tax Rule, 1962, the registration u/s 12A/12AB or notification u/s 10(23C) is a precondition for granting approval u/s 80G of the I.T. Act, 1961 Vide this office order No ITBA/EXM/F/EXM43/2024- 25/10711501099(1) dated 23-12-2024. In view of above discussion, the application in Form No.10AB seeking exemption u/s 80G is liable to be rejected. 03. 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 applican....
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....l registration. It may be noted that the ld.AR of the assessee prayed before the Bench that the assessee trust has applied for registration under RPT Act, 1959 before the competent authority and the assessee trust is likely to get the same and he will submit all the required documents as demanded by the ld. CIT(E). Therefore, in these circumstances, we restore the matter back to the file of the ld. CIT(E) with the direction that as and when the assessee trust produces the copy of the Registration under RPT Act, 1959 as well as the documents relating to Genuineness of the Activities then the application of the assessee trust for registration u/s 12AB of the Act be decided afresh in accordance with law. The assessee trust is also directed to ....