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INCOME TAX APPELLATE TRIBUNAL (JAIPUR BENCH)
NARINDER KUMAR, J
applicant trust – Appellant
Versus
Learned Commissioner of Income Tax (Exemption), Jaipur – Respondent
| Table of Content |
|---|
| 1. challenge to cit order on registration. (Para 2) |
| 2. registration under rpt act not essential. (Para 3 , 4 , 5) |
| 3. concerns over genuineness of activities. (Para 6 , 7 , 8) |
| 4. need for reasonable opportunity to be heard. (Para 9) |
| 5. appeal restored for fresh decision. (Para 10 , 11) |
ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .
By way of present appeal, appellant trust has challenged order dated 21.09.2024 passed by Learned Commissioner of Income Tax (Exemption), Jaipur, whereby its application filed u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) filed on 27.03.2024 seeking its registration under the Act has been dismissed on following two grounds:-
That the applicant trust was not registered under Rajasthan Public Trust Act, 1959.
Non genuineness of activity.
2. Arguments heard. File perused.
Discussion
3. Non registration under Rajasthan Public Trust Act, 1959:-
In the course of argument, Ld. AR for the applicant trust has submitted that during pendency of the application u/s 12A of the Act , the applicant trust could not get itself registered under RPT Act, and that presently it has been got registered.
4. In this regard, it may mentioned here
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