IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER &

SHRI DIESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.96/RJT/2025 िनधा(cid:330)रणवष(cid:330)/Assessment Year: (NA)

Dasha Shrimali Kandoi Gnati, Vs. CIT(Exemption), 10, Diwanpara, Room No: 609, Aaykar Bhawan, 100 Rajkot 360001 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTD6910C (Appellant) (Respondent)

Appellant by : Shri Kamal Bhambhani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. SR. DR Date of Hearing : 02/06/2025 Date of Pronouncement : 18/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA JM;

Captioned appeal filed by assessee pertaining to Assessment Year NA, is directed against order passed by Commissioner of Income Tax (Exemption), vide order dated 20/12/2024, u/s 12AB(1)(b)(ii)of the Income Tax Act, 1961.

2. Grounds of appeal raised by the assessee, are as followed:

1. The grounds of appeal mentioned hereunder are without prejudice to one another.

2. The Commissioner of Income Tax (Exemption) (hereinafter referred to as the "Ld. CIT(E)") erred on facts as also in law by not granting registration under section 12A(1) (ac)(iii) of the Income-tax Act, 1961 by not providing proper opportunity of being heard to the appellant trust.

3. Ld. CIT(E) erred on facts as also in law in holding that the appellant does not have valid order of registration under section 12A/12AB of the Act by stating that the appellant trust is working for the benefit of particular caste or community without considering that the appellant trust was established prior to commencement of Income-tax Act, 1961 and therefore, the provisions of the Act are not applicable to the appellant trust. The order of Ld. CIT(E) is baseless and totally unwarranted under the circumstances and facts of the appellant's case and deserves to be quashed and therefore may kindly be quashed

3. Brief facts of the Case that the appellant Trust, established on 24/01/1934, has been dedicated to its charitable mission for over nine decades. The trust has been lawfully registered under the Bombay Public Trust Act, 1950 Vide the Registration No. A/279/RAJKOT dated 16/10/1962 at the Public Trust Registration Office in Rajkot. The primary activities of this Trust are dedicated to Relief to Poor, Education, Medical Relief, Advancement of General Public Utility, all of which align with its objectives and the needs of the community. Thereafter and by virtue of the amendment made by insertion of section 12AB requiring fresh registration with effect from 01/04/2021, the appellant trust, applied for the provisional registration on 15/02/2022 and provisional registration was granted on 22/02/2022. The appellant trust applied for the registration in form no. 10AB on 22/08/2022 for AY 2022-23. However, the registration application of the trust was rejected by CIT(E) on 27/02/2023 under section 12AB of the Act. CIT(E) considered the date of registration of the trust viz. 16th October, 1962 as date of establishment of the trust and rejected the application of registration of the trust under section 12AB of the Act. The application was rejected by stating that the appellant trust is working for the benefit of any particular religious community or caste. Ld. CIT(E) has failed to take note of the fact that the trust was established in 1934. This fact has also been mentioned in form no. 10AB that the land and building held by the trust were acquired on 1934. The appellant Trust reapplied for registration for AY

2024-25 in Form 10AB on 28/06/2024 under section 12A(1)(ac) (iii) of the Act. The notices asking the appellant to furnish the details were issued on 27/08/2024, 16/10/2024 07/11/2024 and 29/11/2024. The appellant trust furnished the replies on 29/10/2024, 10/11/2024 and 03/12/2024. The requisite details called for regarding nature of activities, property deed, public trust register (PTR) in English as well as in vernacular language, Audit