ORDER

These two appeals are filed by assessee and are arising out of the order of the Learned Commissioner of Income Tax (Exemption), Jaipur [for short ‘CIT(E)] passed under section 12AB and 80G of the Income Tax Act, 1961 [ for short Act ] both dated 19.07.2024 respectively.

2.1 In ITA No. 1184/JP/2024 the assessee has raised the following grounds: -

1. The order passed by Id. CIT Exemption in form no. 10AD is bad in law as well as on the facts of the present case and hence the same is liable to be quashed

2. The Id. CIT Exemption, Jaipur erred in law as well as on the facts of the present case in rejecting registration application made by the assessee u/s 12AB of the Act and accordingly it may be directed to grant exemption sought by the assesseee

3. The Id. CIT Exemption erred in law as well as on the facts of the present case in not giving full opportunity to the assessee before rejecting of application made by the assessee and hence the rejection of application is bad in law and on facts of the present case

4. The Id. CIT Exemption erred in law as well as on the facts of the present case in holding the objects of the assessee for the benefit of a particular community which is in