PUSHPA JAIPURIA FOUNDATION,JAIPUR V. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 689/JPR/2024

AI Insights

The case involves the Pushpa Jaipuria Foundation, which initially faced rejection of its application for registration under Section 12AB of the Income Tax Act by the CIT (Exemption), Jaipur. The rejection was based on non-compliance with the Rajasthan Public Trust Act, 1959, genuineness of activities, and land law compliance. However, after reapplying and obtaining the necessary registration under the Rajasthan Public Trust Act, the foundation withdrew its appeal. The tribunal acknowledged the new registration and dismissed the appeal accordingly.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 28415 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-11-2024
• Assessment Year: 2024-2025
• Appeal Filed On: 14-05-2024
• Laws Referred To: Income Tax Act, 1961, Rajasthan Public Trust Act, 1959
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUP SINGH
• Assessee Lawyers: RAJEEV SOGANI; RUCHIKA SOGANI
• Keywords: Competent authority; Non compliance

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh 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. 689/JPR/2024 Pushpa Jaipuria Foundation Jawaharlal Nehru Marg, Jawaharlal Nehru Marg, Indira Nagar, Jaipur cuke Vs. The CIT (Exemption) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATP 4626 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Sh. Rajeev Sogani, CA & MS Ruchika Sogani, Adv. jktLo dh vksjls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Date of Hearing : 27/11/2024 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement : 27/11/2024 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER The appellant claims itself to be a Trust. On 30-09-2023, the appellant- applicant filed an application before Ld. CIT(E), Jaipur, seeking registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act’’). 2 ITA NO. 689/JPR/2024 Pushpa Jaipuria Foundation VS CIT (EXEMPTION), JAIPUR Said application came to be dismissed by ld. CIT(E), vide impugned order dated 31-03-2024 on the following three grounds: 1. Rajasthan Public Trust Act, 1959 2. Genuineness of activities and non compliance 3. Compliance of land laws of state and violation of deed and land denotification. 2. Feeling dissatisfied with the rejection of its application u/s 12AB of the Act, the appellant trust is before this Appellate Tribunal by way of an appeal presented on 14-05-2024. 3. It may be mentioned here that during pendency of the appeal, on 26-11-2024 the appellant presented an application before the Registry with the prayer for withdrawal of this appeal. 4. Heard on the prayer of withdrawal. File perused. 5. As noticed above, one of the grounds for rejection of the application u/s 12AB of the Act was that the applicant trust failed to produce certificate of its registration under Rajasthan Public Trust Act, 1959. 6. In the application presented before the Registry on 26-11-2024 seeking withdrawal of the appeal, the applicant alleges that applicant trust has now been got registered under Rajasthan Public Trust Act, 1959. In this regard, photo copy 3 ITA NO. 689/JPR/2024 Pushpa Jaipuria Foundation VS CIT (EXEMPTION), JAIPUR of certificate dated 01-07-2024 issued by the Competent Authority forms part of the paper book presented on 18-11-2024. In the application, it has been alleged that applicant – appellant trust was registered under Old Regime and as per New Regime, it was required to apply for regular registration for 5 years, as per provision of Section 12A(1)(ac)(i) /12AB(1)(a) of the Act, but, due to some misconception of law, the trust firstly applied for getting it provisionally registered, and, secondly, applied for regular registration as per provisions of Section 12A(1)(ac)(vi) of the Act, and it was provisionally registered but its prayer for regular registration was rejected vide impugned order. To explain the subsequent events, on behalf of the appellant, it has been submitted that CBDT, vide its Circular No. 7/2024 dated 25-04-2024, extended time lines, for filing of certain applications, upto 30-06-2024, and as such, taking advantage of this extension of timelines, the applicant trust filed fresh application seeking regular registration u/s 12A(1)(ac)(i) /12AB(1)(a) of the Act and, the said prayer has been allowed granting regular registration from A.Y. 2022-23 to 2026- 27 vide order dated 08-07-2024. In this regard, reliance has been placed on copy of order for registration dated 08-07-2024 in Form No.10AC. That is how, prayer has been made by ld. AR for the appellant on behalf of the appellant for dismissal of this appeal as having been withdrawn. 4 ITA NO. 689/JPR/2024 Pushpa Jaipuria Foundation VS CIT (EXEMPTION), JAIPUR Passing of order dated 8.7.2024 in Form No. 10AC is not being disputed on behalf of the Revenue. Result 7. In view of the submission of the applicant trust, when the trust stands registered u/s 12A(1)(ac)(i) /12AB(1)(a) of the Act, as prayed, this appeal is hereby dismissed as having been withdrawn. File be considered to record room after needful is done by the Office. Order pronounced in the open court on 27/11/2024. 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:- 27 /11/2024 *Ganesh Kumar, Sr. PS vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Pushpa Jaipuria Foundation, Jaipur 2. izR;FkhZ@ The Respondent- The CIT(E), Jaipur 3. vk;dj vk;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. 689/JPR/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "