APJ Abdul Kalam Education and Welfare Trust Vs CIT Exemption (ITAT Jaipur)
Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has allowed the appeal filed by APJ Abdul Kalam Education and Welfare Trust, directing the Commissioner of Income Tax (Exemptions) [CIT(E)], Jaipur, to grant registration under Section 12AB of the Income Tax Act, 1961. The Tribunal’s decision, pronounced on January 15, 2025, effectively overturns the CIT(E)’s order of March 30, 2024, which had denied registration and cancelled the trust’s provisional registration.
The case centered on the application filed by the APJ Abdul Kalam Education and Welfare Trust in Form No. 10AB, seeking regular registration as a charitable institution. The CIT(E) had rejected this application and cancelled the provisional registration, citing three main reasons:
1. The trust was not registered under the Rajasthan Public Trust Act, 1959 (RPT Act).
2. Alleged violation of the Foreign Contribution Regulation Act, 2010 (FCRA).
3. Lack of satisfaction regarding the genuineness of the trust’s activities.
The trust challenged these grounds before the ITAT.
Analysis of the Objections and Tribunal’s Findings
The ITAT systematically examined each of the CIT(E)’s objections against the backdrop of statutory provisions and judicial precedents.
Objection 1: Non-Registration Under Rajasthan Public Trust Act (RPT Act)
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