IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5^th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015.

PAN No.:AADTT8776F ...... Appellant Vs.

CIT Exemption, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M:

This two appeals by the assessee is directed against the order of Ld. CIT(E), Jaipur dated 26.07.2024 passed u/s. 12AB (1) (b) (ii) (B) and 80G (5) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal vide ITA Nos. 1027/JPR/2024 as under:

1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed

by the assessee u/s. 12A (1) (ac)(iii) of the Act in Form No. 10AB seeking

registration u/s. 12AB of IT Act, 1961 on the ground that (i) assessee is not

registered under Rajasthan Public Trust Act, 1959 and (ii) genuineness of

activities has not been proved.

2. The Ld. CIT(E) has further erred on facts and in law in cancelling the provisional registration granted by CIT u/s. 12(1) (ac)(vi) of IT Act, 1961.

3. The appellant craves to alter, amend any modify any ground of appeal.

4. Necessary cost be awarded to the assessee.

In ITA No. 1028/JP/2024, the assessee has raised the following grounds of appeal:

1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed by the assessee in Form 10AB seeking approval under clause (iii) of first proviso to section 80G (5) IT Act, 1961 on the ground that (i) approval u/s. 80G cannot be granted without registration u/s. 12AB and (ii) assessee trust contains elements of a religious trust and thus falls out of the scope of section 80G.

2. The Ld. CIT(E) has further erred on facts and in law in cancelling the provisional approval granted by CIT under clause (iv) of first proviso to section

80G(5) of IT Act, 1961.

3. The appellant craves to alter, amend and modify any ground of appeal.

4. Necessary cost be awarded to the assessee.”

2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 09.01.2024. After considering the replies of the assessee in response to the notices issued by the office of the Ld. CIT (E), Jaipur, application of the assessee was dismissed on following grounds:

A). Not registered under the Rajasthan Public Trust Act, 1959 (RPT) and B). Genuineness of Activities.

In addition to the above, provisional registration granted earlier u/s. 12A (1) (ac)(vi) of the Act vide dated: 21.09.2021 is also cancelled. The assessee being aggrieved with the same preferred the present appeal before us. We have gone through the order of the Ld. CIT(E), Jaipur alongwith the submissions of the assessee and paper book submitted before us.

3. The assessee submitted before us the copy of application filed online before the Devasthan Vibhag, Rajasthan vide dated: 25.05.2024, as required by the Ld. CIT(E), Jaipur. Although the requirement of obtaining registration with the Devasthan Vibhag, Rajasthan as per the Rajasthan Public Trust Act, 1959 is really required or not in the context of section 12AB (1) (b) (ii) (B) of the Act, is a matter raised before us by the counsel of the assessee and certainly a question of law to be decided by us in the coming paras of this order considering the provisions of section 12AB (1) (b) (ii) (B) of the Act, Judicial Pronouncements relied upon by the Ld. CIT(E), Jaipur. For sake of clarity and ready reference we are reproducing herein below the relevant provisions of section 12AB of the Act as under:

Procedure for fresh registration.

12AB. (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub-section (1) of section 12A, shall,