SHRI RAMDAS SEVA SANSTHAN PRANYAS,JAIPUR V. CIT (E), JAIPUR, JAIPUR

ITA 179/JPR/2025

AI Insights

The case involves Shri Ramdas Seva Sansthan Pranyas, a charitable institution, which appealed against the rejection of its applications for registration under section 12AB and approval under section 80G of the Income Tax Act, 1961 by the CIT Exemption, Jaipur. The CIT(E) had rejected these applications on grounds including incomplete documentation and non-registration under the Rajasthan Public Trust Act, 1959. The tribunal found merit in the appeals, particularly noting the lack of essential requirements for rejection under the RPT Act as per a co-ordinate bench decision, and remanded the matter back to the CIT(E) for a fresh decision after allowing the institution to rectify the noted deficiencies.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47150 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Other Referred Cases: APJ Abdul Kalam Education and Welfare Trust vs. CIT(E)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Assessee Lawyers: MUKESH KHANDELWAL
• Keywords: Condonation of delay; Opportunity of being heard; Non compliance
• Section: 12; 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-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas 1039, Bagru Walon Ka Rasta, Chandpole Bazar, jaipur. cuke Vs. The CIT Exemption, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJTS3788E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Mukesh Khandelwal, C.A. jktLo dh vksjls@Revenue by: Mrs. Alka Gautam, CIT-DR. lquokbZ dh rkjh[k@Date of Hearing : 08/04/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 08/04/2025 vkns'k@ORDER Per Bench This common order is to dispose of the above captioned 2 appeals, as the same arise out of the same facts. 2. Vide one order dated 29.11.2024, Learned CIT(E) rejected application u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), thereby rejecting the prayer of the applicant for its registration under the Act. 2 ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) 3. Vide separate order of even date i.e. 29.11.2024, Learned CIT(E) also rejected the application filed by the applicant institution seeking approval u/s 80G(5)(iii) of the Act. 4. Feeling aggrieved by the above said two orders, the Institution is before this Appellate Tribunal. 5. Arguments heard. Files perused. 6. Learned CIT(E) passed two orders dated 29.11.2024. Vide one order application u/s 12AB of the Act, came to be rejected on the following three grounds:-  Incomplete Form 10AB.  Non-Registration under Rajasthan Public Trust Act, 1959.  Non-Genuineness of activities and non compliance. 7. Vide separate order of same date, another application filed u/s 80G of the Act came to be rejected on the ground that for want of registration of the applicant under section 12 AB of the Act, no approval under section 80G could be granted. 8. At this stage, it may be mentioned here that both the appeals came to be filed after a delay of 11 days. Separate applications seeking condonation of delay came to be filed. Ld. AR for the applicant has submitted that the Secretary of the charitable 3 ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) institution-applicant could not furnish reply to the notices issued by Learned CIT(E), which led to rejection of the two applications vide two impugned orders, but, the secretary came to know of the impugned orders only on checking the portal of the department. 9. The Secretary of the applicant has submitted his own affidavit to the effect that he being not conversant with the process of operation of computer, could not know about issuance of notices and even about passing of the impugned orders. 10. Ld. DR for the department has not controverted the testimony of the Secretary on affidavit. 11. Having record to the issues involved in the applications filed by the applicant Institution, we deem it a fit case to condone the delay of 11 days in filing of each appeal. It is ordered accordingly. 12. Coming to appeals on merits, as is available from the impugned order, Learned CIT(E) rejected the application u/s 12AB of the Act. ITA No. 180/JPR/2025 -As regards application u/s 12AB of the Act- Non registration of the applicant under RPT Act, 1959 and Incomplete Form 10AB 4 ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) 13. In the impugned order, while dealing with application u/s 12AB of the Act, Learned CIT(E) has described as to in what manner the said application uploaded in Form 10AB was incomplete and also that the applicant did not remove the said deficiencies despite notices. 14. As already noticed above, Ld. AR for the appellant has submitted that the secretary of the appellant could not know about the notices issued by the office of Learned CIT(E), as he was not acquainted with the process of operating a computer. 15. In the given situation, we deem it a fit case to remit the matter to Learned CIT(E) so as provide an opportunity to the appellant to remove the deficiencies in the application. Non Genuineness of Activities 16. In para 4 of the impugned order, as regards the application u/s 12AB of the Act, Learned CIT(E) has specified the details not provided by the applicant, despite notices. 17. Ld. AR for the appellant does not dispute non compliance of the said notices issued by the office of Learned CIT(E), but seeks one opportunity to comply with directions so that the application is effectively adjudicated on merits, taking into consideration entire relevant material. 5 ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) 18. Ld. DR for the department has no objection to the remand of the matter to Learned CIT(E) so as to provide another opportunity to the appellant of being heard. Non registration of the applicant under RPT Act, 1959 19. This is yet another ground of rejection of the application under section 12 AB of the Act. As noticed above, this is one of the grounds of rejection of the application. In this regard, it may be mentioned here that Co-ordinate Bench ITAT, Jaipur has held in APJ Abdul Kalam Education and Welfare Trust vs. CIT(E) decided on 15.01.2025 that for the purposes of registration of such institutions, u/s 12AB of the Act, registration under RPT Act, 1959 is not one of the essential requirements. So, this ground of rejection of the application does not survive any more. Result 20. As a result, this appeal in ITA No. 180/JPR/2025 is disposed of for statistical purposes and the application u/s 12AB of the Act is restored to the files of Learned CIT(E) for decision afresh after affording another opportunity to the applicant of being heard. 6 ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) Having regard to the number of opportunities already granted, and also keeping in view non compliance on the part of the applicant before Learned CIT(E), applicant is burdened with costs of Rs. 1000/-. Costs to be deposited by the applicant with “Prime Minister’s National Relief Fund” and receipt to be submitted before Learned CIT(E) before commencement of the proceedings on remand. ITA No. 179/JPR/2025- As regards rejection of application under section 80G of the Act. 21. As noticed above, application u/s 80G of the Act came to be rejected on the ground that the application u/s 12AB of the Act stood rejected vide separate order passed by Learned CIT(E) for the reasons recorded therein. As noticed above, the application u/s 12AB of the Act has been restored to the files by Learned CIT(E) for decision afresh after affording reasonable opportunity to the applicant of being heard. Consequently, this appeal is also disposed of for statistical purpose, and application u/s 80G of the Act is also restored to the files of Learned CIT(E) for decision afresh after providing reasonable opportunity of being heard to the applicant. 7 ITA No.179 & 180/JPR/2025 Shri Ramdas Seva Sansthan Pranyas vs. CIT(E) 22. Appellant to participate in the proceedings before Learned CIT(E) and comply with each and every direction issued by Learned CIT(E) from time to time for effective adjudication of the issues involved. A copy of this common order be placed on the record of 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 08/04/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 08/04/2025 *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Ramdas Seva Sansthan pranyas, Jaipur. 2. izR;FkhZ@ The Respondent- 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. xkMZQkbZy@ Guard File ITA No. 179 & 180/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "