9911796707
TMI Blog2025 (5) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 12AB of I.T. Act, 1961 1)The trust was established with an objective to create spiritual awareness among public, to create sound spirituality among every person and creature, and to educate people, to conduct bhandara, to maintain & construct gaushala etc. yoga and yoga centre in modern requirement, it is also recognised by the UNO, these type objects are result oriented activities are activated, etc. The copy of trust deed is enclosed. 2) It is further requested that the trust is a charitable trust established with the objective of welfare of general public, it is engaged in the development of meditation centres to educate people of all caste and creed about spirituality. 3) It is humbly requested that the trust maintain regular b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the fact that the assessee has already submitted all the requisite details as and when required by the honourable Commissioner, Exemption, but the Commissioner has wrongly cancelled the provisional registration.'' ITA No. 369/JPR/2025 U/s 80G of I.T. Act, 1961 ''1) The trust was established with an objective to create spiritual awareness among public, to create sound spirituality among every person and creature, and to educate people, to conduct bhandara, to maintain & construct gaushala etc. yoga and yoga centre in modern requirement, it is also recognised by the UNO, these type objects are result oriented activities are activated, etc. The copy of trust deed is enclosed. 2) It is further requested that the trust is a charita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before cancellation of provisional registration, this is beyond the principle of natural justice. 8) The rejection of provisional registration granted under section 80G(5)(iv) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section80G(5)(iv) as the objectives of the trust are for betterment of each and every creature irrespective of caste, creed, etc. 9) The honourable Commissioner Exemption has wrongly cancelled the provisional registration, without considering the fact that the assessee has already submitted all the requisite details as and when required by the honourable commissioner exemption, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the applicant could not prove. Accordinglh, the applicant application for registration u/s 12AB, applied u/s 12A(1)(ac)(iii) is hereby rejected. 04. Further 12AB (1)(b)(ii)(B) of the Income Tax Act, 1961 also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier registration. Thus, it is clarified that applicant's provisional registration under clause (vi) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 dated 17.11.2023 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional registration, thus with this order provisional registration is also cancelled.'' 4.2 Apropos to the ground so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and also the reliance as made by the ld.DR to the order of the ld CIT(E). The Bench feels that that the assessee was given only two notices one dated 06.09.2024 and another dated 23.10.2024 and therefore, we feel that in the interest of justice one more chance should be given to the assessee trust to re-submit or argue the case before the ld. CIT(E) so that he will be in a position reappraise the case to the ld. CIT(A). The Bench adopts the lenient view and feels that the assessee should be given one more opportunity to advance the documents before the ld. CIT(E) as to registration of the trust u/s 12AB of the Act. Hence, in view of all the facts and circumstances of the case, the matter is restored to the file of the ld CIT(E) for afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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