AYAANSH TRUST,JAIPUR V. CIT(EXEMPTION) JAIPUR, JAIPUR

ITA 112/JPR/2025

AI Insights

The case involves Ayaansh Trust, which appealed against the decisions of the CIT-Exemption, Jaipur, rejecting their applications for registration under sections 12AB and 80G of the Income Tax Act, 1961. The CIT(E) had rejected these applications primarily due to insufficient evidence of the genuineness of the Trust's activities. The Tribunal noted that the CIT(E) had not fully considered the documents and evidence provided by the Trust, leading to the decision to set aside the CIT(E)'s orders and remand the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716883 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Appeal Filed On: 27-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Assessee Lawyers: SHRAWAN KUMAR GUPTA
• Keywords: Set aside; Opportunity of being heard
• Section: 12A; 80G

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 111 & 112/JPR/2025 Ayaansh Trust Room No. 1, Plot No. 46, Janak Vihar Panchyawala, Jaipur. cuke Vs. The CIT-Exemption, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHTA7846B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by: Ms. Alka Gautam (CIT) lquokbZ dh rkjh[k@Date of Hearing :20/08/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 20/08/2025 vkns'k@ORDER PER: NARINDER KUMAR, Judicial Member. This common order is to dispose of the above captioned both appeals, as common issue based on same facts is involved , and both appeals have been argued simultaneously. 2. Arguments heard. Files perused. 3. As per record, vide order dated 27.11.2024, Learned CIT(E) rejected two applications of the appellant-appellant i.e. one u/s 12A(1)(ac)(B) of the Printed from counselvise.com ITA No. 111 & 112/JPR/2025 Ayaansh Trust, Jaipur. 2 Income Tax Act, 1961 (hereinafter referred to as “the Act”) submitted on 16.07.2024, and another application u/s 80G(iv)(B) of the Act. 4. First mentioned application has been rejected on the following ground:-  Not furnished evidence of genuineness of activities. 5. Second mentioned application came to be dismissed as a consequence of dismissal of the first mentioned application, on the following ground:-  Approval u/s 80G cannot be granted without registration u/s 12AB. Contentions 6. Ld. AR for the appellant-applicant has submitted that entire material was made available to Learned CIT(E), but, even then the main application seeking registration u/s 12AB came to be rejected on the ground that the appellant-applicant had not furnished evidence of genuineness of activities. Accordingly, the prayer is that impugned orders be set aside. 7. Para 2.4 of the impugned order, relating to the rejection of the application u/s 12AB, contains following observations made by Learned CIT(E):- Printed from counselvise.com ITA No. 111 & 112/JPR/2025 Ayaansh Trust, Jaipur. 3 “i) The applicant has not furnished details of activities carried during the F.Y. 2021-22, 2022-23 except one activity to help of elderly parents and wives of Army person during second wave of Corona Pandemic. ii) On perusal of I&E account for the F.Y. 31.03.2022, it is found that total donation received during the year of Rs.66,000/- and claimed expenses of Rs.46,410/- as Programme Expenses and Rs.5540/- other expenses. In support of claim of expenses, the applicant has submitted only copy of cheques issued to beneficiaries totalling to Rs.24,500/- and no further details of activity details bill vouchers, photos has been submitted. iii) Further, as per the reply it s submitted that all amount of donation has been received during F.Y. 2020-21, 20:21-22 and 2022-23 from Col. Vijay Chaudhary. As per the I&E A/c for the year 31.03.2023 total donation received of Rs.45,000/- and claimed expenses of Rs.35,600/- as other expenses, however, no details of activity bill vouchers, photos has been provided by the applicant. Therefore, from the above discussion, it is held that as per the reply/documents submitted the applicant’s activities are non-genuine thus application for registration u/s 12A is liable to be rejected.” 8. Ld. AR for the appellant is right in submitting that even if the applicant society carried out only one activity to help elderly parents and wives of Army personnel, during second wave of Corona Pandemic, it could not be made the sole ground for rejection of the application. 9. As noticed above, Learned CIT(E) observed that no bills/vouchers or photographs were submitted. In this regard, Ld. AR has presented here a paper book, while submitting that all documents contained in it, were made available to Learned CIT(E). 10. When as per certificate appended to the paper book Index submitted before this Appellate Tribunal, copies of documents relating to charitable Printed from counselvise.com ITA No. 111 & 112/JPR/2025 Ayaansh Trust, Jaipur. 4 activities were submitted before Learned CIT(E), such entire evidence was required to be discussed while disposing of the two applications. In para 2.3, Learned CIT(E) specified details/information/documents required from the applicant as per show cause notice dated 07.11.2024. However, in the paper book, we do not find copy of any bills/voucher. In view of the copies submitted before this Appellate Tribunal in the form of paper book (from page 4 to 12), it cannot be said that the entire information/details/documents, as desired vide show cause notice dated 07.11.2024 were made available to Learned CIT(E). 11. In the given situation, keeping in view the issue involved, and in the interest of justice, we deem it a fit case to restore the matter to Learned CIT(E) so as to afford to the appellant another opportunity of being heard, and to dispose of the two applications afresh. Result 12. In view of the above findings, both appeals are disposed of, for statistical purpose, and while setting aside the impugned orders, both applications submitted before Learned CIT(E) are restored to his files with direction for disposal, in accordance with law, after affording to the applicant another opportunity of being heard. Printed from counselvise.com ITA No. 111 & 112/JPR/2025 Ayaansh Trust, Jaipur. 5 Copy of the common order be also placed in the connected appeal file. Files be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 20/08/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 20/08/2025 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Ayaansh Trust, Jaipur. 2. izR;FkhZ@ The Respondent- CIT(Exemption), Jaipur. 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File ITA No. 111 & 112/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "