2025 (2) TMI 1804

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.... application of the Association submitted online for its registration u/s 12AB of the Income Tax Act, 1961 (in short ''the Act''). Vide separate impugned order, ld. CIT(E) rejected the application submitted by the applicant Association seeking approval u/s 80G of the Act. Grounds of Rejection of applications 3. The first mentioned application i.e. u/s 12AB of the Act was rejected on following three grounds:- (i) That Non-registration of applicant Association under RPT Act, 1959. (ii) That Association being a private trust was not eligible for registration u/s 12A of the Act. (iii) That Applicant Association failed to prove the genuineness of the activities. The second mentioned application u/s 80G of t....

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....re of the students, academically and financially, without consideration of caste, creed or religion. In the above referred ITA titled as APJ Abdul Kalam Education and Welfare Trust's case, it has held as under:-.... "8. There is no law which is required to be complied with for achieving the objects of the assessee trust. Section 17 of the RPT Act, 1959 requires that trustees of the trust has to apply for registration of a public trust, however, there is no section in the RPT Act, 1959 which prohibits a trust to carry out its objects if it is not registered under the RPT Act, 1959. In our considered opinion, both the statutes have their own provisions and implications and none of them have overriding effect. Even if, the assessee....

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....at in the impugned order, the ld. CIT(E), without any basis observed that the applicant Association is a private trust and not eligible for registration u/s 12AB of the Act. 7. In the course of the arguments, the ld. DR for the Department has submitted that expression of ''Private Trust'' has not been suitably used and that actually the ld.CIT(E) intended to express that applicant Association was found to have been constituted only for its members and not for general public. In this regard, ld DR has drawn our attention to para 3 of the impugned order. When we have enquired, in the course of arguments, if any of the objectives of the applicant Association is meant for only a particular caste, creed, religion or colour, Ld. DR for depa....

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..... DR for the Department has not pointed out anything to counter said submission put forth by ld.AR. 13. As regards the allegation of non-furnishing the bank statement, ld.AR of the assessee has pointed out that same was submitted while furnishing reply dated 9- 02-2024 but not considered by the ld.CIT(E). Copy of the reply dated 09-02-2024 is available from pages 25 to 27 of the paper book. Pre-fixed to the said reply is copy of the information available on the Income Tax Department portal reflecting the documents uploaded on 09-02-2024, while uploading the said reply. At point No. 6 of the said reply, it was specifically mentioned that certified copy of final accounts for the F.Y. 2022-23 were being annexed thereto. It was also ex....