आयकर अपील(cid:547)य अ(cid:876)धकरण, राजकोट Ûयायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील स ं/.ITA No.218/RJT/2024 (cid:467)नधा(cid:91)रणवष (cid:91)/Assessment Year: NA Shree Madhapar Jain Samaj CIT (Exemption)

Shri Aayambil Shala Junavas बनाम Ahmedabad Madhapar, Bhuj, Gujarat-370020 Vs.

PAN : AAYTS4000N :

(अपीलाथ(cid:568)/Appellant) ((cid:292)×यथ(cid:568)/Respondent)

(cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर स/े Assessee by : Shri Darshak Thakkar, AR राजèव क(cid:551) ओर से/Revenue by : Smt. Pallavi, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख /Date of Hearing : 05/08/2025 घोषणा क(cid:551) तार(cid:547)ख /Date of Pronouncement : 03/11/2025 ORDER Per Dinesh Mohan Sinha, Judicial Member:

Captioned appeal filed by assessee pertaining to Assessment Year 2024-

25, is directed against the order passed by Commissioner of Income-tax (Exemption), Ahmedabad (in short ‘CIT(E)’), dated 17.02.2024, wherein ld. CIT(E) rejected assessee’s application filed in Form No.10AB under Section 12A(1)(ac)(iii) (hereinafter referred to as “the Act”) and provisional registration was also cancelled.

2. The grounds of appeal raised by the assessee are as under:

“1. The Learned CIT (Exemption) has erred in law as well as on fact in framing opinion about the genuineness of the activities of the trust or institutions.

Therefore, the impugned order is liable to be quashed.

2. The Learned CIT (Exemption) has erred in law as well as on fact in concluding that are in the nature of charitable is restricted to benefit of a particular religious' community or caste and its members "Jain Community".

3. Appellant request to allow to add, alter, modify any grounds of appeal during the course of appellate proceedings.”

3. Brief facts of the case are that the assessee is a Public Charitable Trust. It is engaged in the activities of Providing free food, cloths, and all other support to the needy people. Further, it is also working for Conducting activities related to education and medical services and also Engaged in activities related to the welfare of lives, protection of cows, and providing services for cows, including asylums (panjarapole) and other related facilities. It works for the betterment of people as well as animals. It also works for the development, awareness and Unity of Jain Community.

4. The Ld. CIT(E) has rejected the registration of the trust by observing as under:

“7. The submission of the applicant dated 06.02.2024 is considered but the same is not acceptable for the below mentioned reasons.

7.1 The applicant vide its reply dated 06.02.2024 has stated "Dear Sir, we have submitted documents on 21-12-2023 with respect to earlier hearing letter received from your office." The reply of the applicant is relied upon the submission made by it vide submission dated 21.12.2023. It is apparent that the applicant has not even read the issue for which the show cause was issued on 10.01.2024 and has merely relied upon its earlier submission. It is clear that applicant has failed to furnish any details/explanation/evidences in response to show-cause notice dated 10.01.2024, the present case is required to be decided based on material available on record.

On perusal of objects/objectives of the applicant/assessee, as stipulated in the "Constitution" it is observed that the objective/object number 7 and 18 are found for the benefit for a particular religious community or private religious community or caste and its members l.e. Jain Samaj - Madhapar and not for the benefit of public at large. The said objects are reproduced as under.

1. This institution shall be connected/associated with the interest/benefit of Jain Samaj.

2.. To assist in setting up credit societies, banks, providing legal assistance for the benefit of the members of the organization.

Hence, from the above it is evident that above objects are Charitable in nature and the same are found to