IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2024-25 Shree Ayyappa Trust CIT (Exemption), Pune S No 423 2 Rangubai Junnare Nagar, Vs.

Dwarka, Nashik – 422011 PAN: AASTS6431M (Appellant) (Respondent)

Assessee by : Shri Abhay Avchat Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 27-02-2025 Date of pronouncement : 27-02-2025

O R D E R

PER R. K. PANDA, VP :

This appeal filed by the assessee is directed against the order dated

30.09.2024 of the Ld. CIT(Exemption), Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and cancelling the provisional registration granted earlier u/s 12AB of the Act.

2. Facts of the case in brief, are that the assessee filed an application in Form No.10AB on 15.03.2024 for registration of the trust under clause (iii) of section 12A(1)(ac) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects, a notice was issued through ITBA portal on 16.05.2024 requesting the assessee to upload certain information / clarification. The Ld. CIT(E) while going through the various details furnished by the assessee noticed certain discrepancies for which he issued a notice asking the assessee to explain as to why the application should not be rejected and why the registration granted earlier u/s 12AB should not be cancelled. The assessee in response to the same furnished certain details. However, the Ld. CIT(E) was not satisfied with the arguments advanced by the assessee and rejected the application for grant of registration and also cancelled the provisional registration granted earlier u/s 12AB of the Act by observing as under:

“6. The assessee furnished its reply in response to the notice on 25/08/2024.

However, the same is not accepted for the reasons stated as under.

(1) As per the financial statement of the trust it is seen that the major charitable activity of the trust is from annadanam. However, the trust has not submitted any supporting credible evidences in the form of bills / photographs. Thus, the genuineness of the activity cannot be ascertained (ii) The photographs submitted by the assessee trust does not show any charity. In fact, the photographs show conducting puja ceremonies by the temple people/staff/

pujari. Thus, the said photographs does not show any charity for general public.

(iii) The assessee furnished its response on 28/08/2024. It was specifically requested to furnish detailed donation lists for all relevant years. On verification, it is seen that the trust has failed to submit the lists of donors (only sample donation receipts are submitted by the assessee). Therefore, identity of such donors and consequential genuineness of donations remained doubtful.

7. Considering the above facts discussed in the show notice and discrepancies noticed, the undersigned is not satisfied about the genuineness of activities of the assessee and compliance of requirements of any other law for the time being in force by the assessee as are material for the purpose of achieving its objects.

8. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 05/04/2022 under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 is hereby cancelled.”

3. Aggrieved with such order of CIT(Exemption), the assessee is in appeal before the Tribunal by raising the following grounds:

1. The learned CIT (Exemption), Pune has erred in rejecting application for registration /renewal filed by Assessee by passing order under clause (ii) of section 12A(1)(ac) r.w.s. 12AB of the Income Tax Act, 1961.

2 Without considering the facts and circumstances of the case and the law, the ld. C