2025 (10) TMI 138

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....emption) has erred in law and on the facts of the case in rejecting the provisional registration u/s 12AB of the Act. 2. Your appellant craves liberty to add, to alter, to modify, to amend or to withdraw / delete any of the grounds of appeal at any time, on or before the hearing of appeal." 3. At the outset, we observe that the appeal is time barred by 07 days. The delay of 07 days is condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 4. The brief facts of the case are that the assessee filed application for registration of trust under Section 12AB of the Act. However, Ld. CIT(E) rejected the application for grant of registration for the reasoning that firstl....

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....as formed for carrying out religious activities like organizing food for Sadhu and Sadhvi, arranging for Puja provide food to Sadhu and Sadhvi of our temple to celebrate festivals like Diwali and give sweets to poor and backward children, to undertake conservation and maintenance activities for the temple and also perform Puja in temple every month. Therefore, it is evident that there was no violation of any of the conditions specified in Section 12AB of the Act, so as to deny grant of registration to the applicant trust. It was submitted that Ld. CIT(E) has only denied grant of registration by only stating that applicant trust is a private religious community and in view of the provisions of Section 13(1) of the Act, since the object of th....

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....ram Leuva Patel Seva Samaj Trust v. CIT (Exemptions) [2024] 162 taxmann.com 270 (Ahmedabad - Trib.), the ITAT held that provisions of section 13(1)(b) can be invoked only at the time of assessment and not at the time of grant of registration under section 12A. 9. Again, in the case of Jamiatul Banaat Tankaria v. CIT (Exemption) [2024] 160 taxmann.com 358/205 ITD 673 (Ahmedabad - Trib.), the ITAT held that where objects of assessee-trust were primarily charitable rather than favouring any specific religious community, CIT(E) was not justified in denying registration under Section 12A, by invoking Section 13(1)(b) as said provision would be attracted only at time of assessment and not at time of grant of registration. 10. In the case of....