SHRIMATI SHANTADEVI RAMKRISHNA VIJAYWARGIYA TRUST,INDORE V. CIT EXEMPTION , BHOPAL

ITA 364/IND/2024

AI Insights

The case involves the Shrimati Shantadevi Ramkrishna Vijaywargiya Trust, which appealed against the decision of the Commissioner of Income-Tax (Exemption), Bhopal, who had rejected their application for registration under section 12AB of the Income Tax Act, 1961. The rejection was primarily due to the absence of a registration certificate under the Madhya Pradesh Public Trusts Act, 1951, which was a prerequisite for the approval under section 12AB. During the tribunal hearing, it was presented that the trust had subsequently obtained the necessary registration, and a copy of this certificate was submitted. The tribunal decided to remand the matter back to the CIT (Exemption) for a fresh consideration based on this new evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34606 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Madhya Pradesh Public Trusts Act, 1951
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHRIRAM KUMAR YADAV
• Assessee Lawyers: SHRIAJAYTULSIYAN; RUCHIRA SINGHAL; ARS
• Keywords: Charitable institution

Judgement Text

"Page 1 of 4 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.364/Ind/2024 Assessment Year:NA Shrimati Shantadevi Ramkrishna Vijaywargiya Trust 8, Chameli Park Colony Near Bangali Square बनाम/ Vs. CIT (Exemption) Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAZTS0628P Assessee by Shri Ajay Tulsiyan & Ms. Ruchira Singhal, ARs Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 28.01.2025 Date of Pronouncement 31.01.2025 आदेश/ O R D E R Per UDAYAN DAS GUPTA, J.M.: This appeal is filed by the assessee against the order of the Ld. Commissioner of Income-Tax (Exemption ), Bhopal dated 19.02.2024 rejecting application for registration u/s 12AB of the Act in absence of the Trust Registrations Certificate which was still pending before the Registration Authorities of Madhya Pradesh Public Trust. 2. The ground of appeal taken by the assesee for memorandum of appeal are as follows: Smt. Shantidevi Ramkrishna Vijaywargiya Trust ITA No. 364/Ind/2024 – , Page 2 of 4 “1. Ld. CIT Exemption erred in rejecting the application filed by the appellant in form 10AB for grant of registration u/s 12AB. That on the facts and in the circumstances of the case and in law the appellant trust ought to have been granted registration u/s 12AB and it is prayed that the same be granted now. 2.The Ld. CIT exemption erred in cancelling the provisional registration/approval granted u/s 12AB. That on the facts and in the circumstances of the case and in law the cancellation of the provisional registration is wrong and bad in law. 3.The appellant crave leave to add, to alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or before final hearing, if necessity so arises.” 3. The facts of this case are that the assessee is a public charitable trust which was mandatory to be registered under the Madhya Pradesh Public Trusts Act 1951. The assessee filed an application for registration u/s 12AB of the Act 1961 in form No.10AB before the Ld. CIT(E), Bhopal. In course of verification of application, notices were issued from the office of the CIT(E) requesting for details which the assessee has submitted. It was also stated that application for trust registration has been filed before registrar of Trust on 23rd January 2024 under the Madhya Prades Public Trusts Act 1951, but till the date of hearing the said application for registration is pending. As such in absence of the registration certificate yet to be received under the M.P. Public Trust, Act 1951, the application for registration u/s 12AB of the Smt. Shantidevi Ramkrishna Vijaywargiya Trust ITA No. 364/Ind/2024 – , Page 3 of 4 Act was not entertained, because according to the Ld. CIT(E) the same tantamount to violation of any other law for the time being in force, without which the registration u/s 12AB of the Act 1961, cannot be granted. Consequently the application for registration was rejected, against which this appeal has been preferred before the Hon’ble Tribunal. 4. In Course of hearing before the Tribunal it was submitted by the Ld. AR of the assessee that the registration has been granted subsequently, by the Lok Nayas Juni Indore by the office of the Registrar Public Trust, Indore M.P. being registration No.25/B-113/2024-25 dated 27.12.2024. The copy of the said certificate has been filed before us and the Ld. AR prayed that the matter may be remanded back to the Ld. CIT(E) for consideration of the application fresh on the strength of the certificate issued under the M.P. Public Charitable Trust, Act 1951. 5.Ld. DR has no objection. 6.We have heard the rival submission and considered the materials on record , and the certificate issued as proof of registration by the officer of “Registrar of Public Trust Indore dated 27.12.2024” and as such in the interest of justice we remand the matter to the file of the Ld. CIT(E) with the direction for considering the application u/s 12AB for registration afresh, after considering this fresh documentary evidence which is now being produced by the assessee, and thereafter, to proceed as per provision of law. Smt. Shantidevi Ramkrishna Vijaywargiya Trust ITA No. 364/Ind/2024 – , Page 4 of 4 7.As a result the appeal is allowed for statistical purpose. Order pronounced in the open court on 31 .01.2025. Sd/- Sd/- (B.M. BIYANI) (UDAYAN DAS GUPTA) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore िदनांक/Dated : 31/01/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "