Arya Samaj Mandir Vs CIT (Exemption) (ITAT Jaipur)
The Income Tax Appellate Tribunal (ITAT) Jaipur has sent the case of Arya Samaj Mandir’s applications for registration under Section 12AA and approval under Section 80G of the Income Tax Act back to the Commissioner of Income Tax (Exemption) (CIT(E)). The CIT(E) had initially rejected the applications, primarily citing the Mandir’s lack of registration under the Rajasthan Public Trust Act, 1959, and unestablished genuineness of activities. The ITAT noted that the public trust registration was reportedly in its final stages and deemed other objections “curable in nature.” Consequently, the tribunal determined that the assessee should be granted another opportunity to address the issues raised by the CIT(E). The ITAT emphasized the necessity of providing the Mandir a fair hearing to rectify any defects or provide missing information. As the rejection of the 80G approval was contingent on the 12AA registration, the ITAT directed the CIT(E) to reconsider both applications simultaneously after allowing the appellant a reasonable opportunity to furnish all required documents and explanations.
Assessee was represented by : Shri Devang Gargieya, Advocate & Shri Hemang Gargieya
FULL TEXT OF THE ORDER OF ITAT JAIPUR
These are two appeals filed by the assessee against two separate orders of the Ld. CIT (Exemption), Jaipur dated 27.06.2024& 28.06.2024 for the assessment year 2019-20 passed under section 12AA and 80G of the Income Tax Act, 1961 respectively. The assessee has raised following grounds:-
“1. The impugned order dated 28.06.2024 of the Act is bad in law and on facts of the case for want of jurisdiction and various other reasons and hence, the same kindly be quashed.
2. The ld. CIT (Exemption) erred in law as well as on the facts of the case in cancelling the registration in Sec. 12AA of the Act. The cancellation of the registration by the ld. CIT (Exemption) is bad in law and on facts of the case and hence the same may kindly be quashed.
3. The appellant prays your honour to add, amend or alter any of the grounds of the appeal on or before the date of hearing.”
“1. The impugned order dated 28.06.2024 of the Act is bad in law and on facts of the case for want of jurisdiction and various other reasons and hence, the same kindly be quashed.
2. The ld. CIT (Exemption) erred in law as well as on the facts of the case in rejecting the application for granting the approval u/s 80G. The rejection so made and exemption so denied u/s 80G is totally contrary to the provisions of law and on facts of the case and hence the same may kindly be quashed.
3. The appellant prays your honour to add, amend or alter any of the grounds of the appeal on or before the date of hearing.”
Both these appeals are inter-related and inter-connected, therefore, first of all, we deal with the grounds of the assessee raised in ITA No.1015/JP/2024.
