TaxTMI 
TaxTMI 
2025 (11) TMI 1247
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....n under section 12A(1)(ac)(iii) of the Act and also cancelled the provisional registration earlier granted in Form No. 10AC under section 12A(1)(ac)(vi). 2. Facts of the Case: 2. The assessee is a public charitable trust registered with the office of the Charity Commissioner, Rajkot, vide Registration No. A/3411/Rajkot dated 10.05.2017. The trust filed an online application in Form No. 10AB on 29.06.2024, seeking regular registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961, consequent to the expiry of its provisional registration granted earlier in Form No. 10AC dated 28.04.2023 under section 12A(1)(ac)(vi), which was valid from Assessment Year 2024-25. On examination of the translated trust deed/MOA furnished by ....
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....l and that, in actual functioning, the trust was rendering assistance for education, relief to poor, and social welfare generally available to all persons irrespective of caste or creed. However, according to the CIT(E), the assessee did not produce any corroborative evidence or activity report to substantiate these claims. 2.3 The CIT(E) therefore held that the case involved a specified violation within the meaning of clause (d) of the Explanation below section 12AB(4), as the trust's income and property appeared to be applied for the benefit of a particular religious community or caste. On this basis, he held that the provisional registration earlier granted under section 12A(1)(ac)(vi) was liable to be cancelled and the application fo....
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....to the community objects until their amendment was approved by the Charity Commissioner. The AR specifically referred to the operative portion of that order, wherein the CIT(E) had directed that "after amendment in the trust deed, the assessee shall file a copy of the amended objects with this office, and delay in obtaining approval from the Charity Commissioner shall not be viewed adversely." The AR contended that the CIT(E) has adopted an inconsistent approach by granting registration in one case on similar facts and rejecting the present application without assigning any distinguishing reason. 3.3 Based on these submissions, the AR urged that the matter be restored to the file of the CIT(Exemption) for fresh consideration in light of ....
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....position that this amended deed was not before the learned CIT(Exemption) at the time of passing the impugned order. The learned Authorised Representative (AR) has submitted that the amendment application has been duly lodged and is pending before the Charity Commissioner for approval. 5.2 The AR contended that since the charitable character of the trust has now been expressly clarified through the amended objects, the same ought to be considered while deciding the question of registration. He further relied on the decision of the ITAT, Rajkot Bench, in Shree Nani Khakhhar Rajput Kshatriya Samaj Seva Trust (ITA No. 40/RJT/2025), wherein, on similar facts, the Tribunal had directed the CIT(Exemption) to grant registration after verifying ....
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....soning, resulting in inconsistency in the application of the law. 5.5 Having regard to the facts and the judicial precedent relied upon, we are of the considered view that the impugned order suffers from lack of factual verification and non-consideration of subsequent developments, including the amendment to the trust deed. Therefore, in the interest of substantial justice, the matter is required to be restored to the file of the learned CIT(Exemption) for fresh adjudication. 5.6 The learned CIT(Exemption) shall, while re-adjudicating the matter, verify-(i) whether the amended trust deed filed before the Charity Commissioner, Rajkot, has been duly approved or remains pending for approval; (ii) whether the activities of the trust, as r....