TaxTMI 
TaxTMI 
2026 (8) TMI 350
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....f that appeal for statistical purpose, Coordinate Bench of ITAT, Jaipur Benches restored the application u/s. 12AA of the Act to the files of Learned CIT(E) for afresh examination of the issue in question and to act, accordingly. It is submitted that the other application under section 80G of the Act was also dismissed by Learned CIT(E), on account of rejection of application under section 12 AA of the Act, and appeal-ITA No.1063/JPR/2019 filed while challenging said order was also disposed of by the Co-ordinate Bench restoring the application to the files of Learned CIT(E) for examination of the issue in question afresh, and to act, accordingly. 2. After restoration of the two applications, Learned CIT(E) came to seize of the matter once again. However, vide impugned order dated 07.06.2025, Learned CIT(E) rejected the application u/s. 12AB on the following two grounds:- • Non Genuineness of Activities. • Non registration under the Rajasthan Public Trust Act, 1959. 3. It may be mentioned here that the other application u/s. 80G of the Act filed by the assessee was, once again, rejected for want of registration u/s. 12AA of the Act. 4. That is h....
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....e to the above said notice dated 15.11.2022, whereby the applicant society had simply submitted an application seeking adjournment in the cases. The contention is that the applicant Samiti did not comply with the directions of Learned CIT(E) and as such, the applications rightly came to be dismissed. Discussion 9. As pr record, on restoration of the matters to Learned CIT(E), first letter issued by the office of Learned CIT(E) to the applicant society was of 16.03.2022. 10. This letter dated 16.03.2022 runs into 4 pages of the paper book dated 28.12.2024 (page 44 to 47). Vide this letter, various details/informations and clarifications were sought by Learned CIT(E). The applicant society submitted its response dated 21.03.2022 submitting therein that the Coordinate Bench of ITAT, Jaipur Benches had actually allowed the appeals of the assessee for statistical purposes and restored the issue to the files of Learned CIT(E) for a limited purpose i.e. to consider the attested copies, already placed on record, and grant registration. 11. On perusal of the order dated 03.09.2020, passed by the Coordinate Bench of ITAT, Jaipur Benches, it cannot be said that the appeals file....
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.... (ac) of sub-section (1) of section 12A dated 24.09.2021 along with regular approval under clause (i) of first proviso to sub-section (5) of section 80G dated 24.09.2021. In this regard, please furnish copy of earlier orders regarding your registration under 12A & 80G prior to 01.04.2021 which is precondition to obtain your above registration both dated 24.09.2021, if any. In case you failed to do so, proceedings for cancellation your both registration dated 24.09.2021 may be initiated separately. 4. You have claimed that you running a school, please submit following: (a) Approval from Board from which it is approved. (b) approval from State Government to run school. (c) You have not shown any receipt from school, please clarify whether school is run free or fee is shown as donations. (d) Rate chart of fee.. (e) details of donations. 5. furnish expense of salary in following form Name of the employee Post Qualification Salary per month Mobile No. Copy of ledger account Paid through cash/cheque Furnish the above response on 04.06.2024 either in person or through e-mail, this may be treated a....
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....AT, Jaipur Benches, Ld. AR for the appellant society stated before us at the Bar that the matters may be restored to files of Learned CIT(E) so as to enable the applicant society to provide another opportunity of being heard, including an opportunity of providing of requisite documents/information for decision afresh. Ld. DR for the department did not raise any objection to the said submissions made by Ld. AR for the appellant society for restoration of the matters to Learned CIT(E) for decision afresh. 18. Keeping in view the peculiar facts and circumstances of the matters, we find that the representative of the applicant society, before Learned CIT(E) was under some mistaken belief that no further document was required to be produced before Learned CIT(E), even though the Coordinate Bench of ITAT, Jaipur Benches had observed that the applicant society was not required to furnish original documents. Whatsoever documents were sought by Learned CIT(E), after restoration of the matters, the applicant society was entitled to produce self attested or self certified copies of documents for the purpose of verification, to enable Learned CIT(E) to examine the issue involved and deci....