Ananvaya Nyasah Vs CIT-Exemption (ITAT Jaipur)
In the matter abovementioned ITAT remanded the matter to CIT (E) after observing that reasons mentioned by CIT (E) in rejection of registration u/s 12AB, are curable in nature.
Registration u/s 12AB was rejected on the ground of non-registration in Rajasthan Public Trust Act, 1959 and further, on account of non-genuineness of activities. Furthe grant of 80G was also denied on the abovementioned grounds. CIT(E) also cancelled the provisional registration after observing that assessee failed to give proper justification for regularization of provisional approval.
Before ITAT it was submitted that the reasons advanced for rejection are curable and the assessee was not given sufficient opportunity of being heard before CIT(E). The trust has already applied for registration under the Rajasthan Public Trust Act. On the other hand revenue supported order of the CIT (E) and argued that the assessee was provided various opportunities despite that no details were filed.
After hearing both parties ITAT held that CIT(E) rejected registration u/s 12AB on the ground of Non-registration with RPT Act, 1959. ITAT further observed that assessee partly complied the one notice and balance details to be submitted by the assessee but before that the application for registration was rejected. Reasons advanced by CIT (E) are curable in nature and considering the peculiar facts of the case that the assessee already applied for Registration as per Rajasthan Public Trust Act. Matter is remanded back to CIT (E) to cure defects by filing details.
