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TMI Blog2025 (5) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... 107/JPR/2024 U/s 12AB of I.T. Act, 1961 ''That under the facts and in the circumstances of the case, the ld. CIT(E), Jaipur rejected the application u/s 12A(1)(ac)(vi)(B) of the I.T. Act, 1961 on the basis of arbitrariness, hypothetical and baseless allegations, which is wrong, unwarranted and bad in law. Kindly direct to register the same. ITA No. 1108/JPR/2024 U/s 80G of I.T. Act, 1961 ''That under the facts and in the circumstances of the case, the ld. CIT(E), Jaipur rejected the application u/s 80G(5)(iv)(B) of the I.T. Act, 1961 on the basis of arbitrariness, hypothetical and baseless allegations, which is wrong, unwarranted and bad in law. Kindly direct to register the same.'' 2.1 Apropos to the ground so raised by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground so raised by the assessee in ITA No. 1108/JPR/2025, the ld. CIT(E) rejected the assessee's claim of registration u/s 80G of the Act by observing as under:- ''02. Approval u/s 80G cannot be granted without registration u/s 12AB:- 2.1. As per rule 11AA of the Income Tax Rule, 1962, the registration u/s 12A/12AB or notification u/s 10(23C) is a precondition for granting approval u/s 80G of the I.T. Act, 1961. Vide this office order No.ITBA/EXM/F/EXM45/2024- 25/1067152550(1) dated 30.07.2024 the applicant Society/trust/Samiti has been denied registration u/s 12AB. Therefore, it is not eligible for exemption u/s 80G of the I.T. Act, 1961. In view of above discussion, the application in form No. 10AB seeking exemption u/s 80G is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as regards the amount of Rs. 1,71,986/- given to Smt. Rajesh Kanwar, the details of such amount is mentioned as under:- S.N. Date Amount See Note 1. 01-08-2023 11000 See Note I 2. 05-08-2023 17000 See Note I 3. 23-12-2023 8772 See Note I 4. 23-12-2023 1188 See Note I 5. 23-12-2023 12420 See Note I 6. 24-12-2023 29686 See Note I 7. 28-02-2024 57300 See Note 2 8. 26-03-2024 15408 See Note I 9. 26-03-2024 19212 See Note I It is submitted by the ld AR of the assessee in the written submission that expenditure having Note 1 are payment made to Smt. Rajesh Kanwar against the use of her vehicle for charitable activity of the society. The bills and voucher were made available at paper book pages 65 to 110. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough note sheet 02-05-2024 5. Reply submitted by assessee trust 13-05-2024 6. Supplementary reply submitted by assessee trust 22-05-2024 7. Ld. CIT(E) rejected the registration 30-07-2024 8. Appeal against the order filed before ITAT 24-08-2024 Conclusively, he prayed that he should be given one more chance to contest the case before the ld. CIT(E) to resolve the issue and also to apprise him about the documents already produced by the Trust for registration u/s 12AB of the Act. 2.4. Per contra, the ld. DR relied on the order of the ld. CIT(E). 2.5 After hearing both parties and perusing the materials available on record, we noticed that an application for registration u/s 12AB of the Act was rejected by the ld CIT(E) on f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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