IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील स.ं / ITA No.1024/PUN/2023 Rajarshi Shahu Shikshan Vs. CIT (Exemptions), Sanstha Inam Dhamani, Pune A/P. Inam Dhamani, Tal. Miraj, Dist. Sangli – 416 416 Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B. Phadke Revenue by : Shri Ajay Kumar Keshari Date of hearing : 11.02.2025 Date of pronouncement : 21.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of appellant is directed against the order dated 22.08.2023 framed by ld. PCIT(Central), Pune denying grant of regular registration u/s.12AA of the Income Tax Act, 1961 ( in short ‘the Act’).

2. Appellant has raised following grounds of appeal :

“1. Learned CIT (Exemption) has erred in fact and in law in rejecting the application for the Registration of the trust u/s. 12A(1) (ac)without appreciating the fact that, the genuineness de of the activity of the appellant trust was not in doubt before A.O. during the assessment proceeding of A.Y.11-12 to A.Y.17-18. as it is evident from assessment order and therefore the finding given in the order passed by CIT (Exem)

are perverse and patently illegal.

2. Learned CIT (Exemption) has erred in fact and in law in rejecting the application of the appellant trust u/s.12(A) (1) (ac) despite the fact that, education institutes such as Secondary School and Primary School etc run by appellant are approved by state Govt and are eligible for Govt grants and ergo the activities of the appellant trust are genuine and are monitored by State Govt authorities as well and therefore the finding given in the order passed by CIT (Exem) are perverse and patently illegal. The activities of the trust are very much genuine and therefore registration be granted by dismissing the order of CIT(exemption).

3. Learned CIT (Exemption) has erred in fact and in law in rejecting the application of the appellant trust u/s.12(A)(1)(ac), relying on the report of PCIT Circle, Pune wherein the finding given in para 9(2) that, assessee has not filed the return of Α.Υ.2018-19 A.Y.2019-20 and A.Y.2020-21 is incorrect since appellant trust did file income tax return of A.Y.2018-19 and A.Y.2019-20 and have maintained books of account as well & return of A.Y.2020-21 could not be filed due to unavoidable reasons for which separate application u/s. 119 (2)(b) is being filed.

4. Learned CIT (Exemption) has erred in fact and in law in rejecting the application of the appellant trust u/s.12(A)(1)(ac) without considering the fact that, appellant trust has filed returns of A.Y.2019-20 and A.Y.21-22 and A.Y.2022-23 and the books of account are maintained and there are no donations received to the appellant trust from A.Y.19- 20. Thus in previous 5 years appellant trust has not received any donations and therefore the rejection of application for the registration on the basis of pending issues of AY 11-12 to Ay 2018-19 is unjustified and causing hardship

5. Learned CIT (Exemption) has erred in fact and in law in rejecting the application of the appellant trust u/s.12(A)(1)(ac) without taking cognizance of the details submitted before him and therefore the order of rejection be quashed and registration be granted.

6. Learned CIT (Exemption) has erred in fact and in law in rejecting the application of the appellant trust without properly appraising the documents furnished and without providing adequate time and opportunity. Thus the order passed by CIT (exemption) deserves to be set aside and may please be set aside.

7. Learned CIT (Exemption) has erred in fact and in law in rejecting the application of the appellant trust u/s.12(A)(1)(ac) despite the fact that, the donations of the appellant trust received from A.Y.2012-13 to A.Y.2017-18 are not anyonmus and addition made by A.O. U/S.115BBC are challenged by the appellant trust and are pending for decision before CIT (A)