IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 567/JPR/2024 APJ Abdul Kalam Education and Welfare Trust, 3GA7, Housing Board Shastri Nagar, Jaipur- 302016.

PAN No.:AAJTA3141K ...... Appellant Vs.

CIT Exemption, Jaipur– 302 015. ..... Respondent Appellant by : Mr. Deepak Sharma, Adv. (thro. V.C.)

Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 06/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M:

This appeal by assessee is directed against the order of CIT (E), Jaipur dated

30.03.2024 passed u/s. 12AB (1) (b) (ii) (b) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal:-

1. The impugned assessment order dated 30-03-2024 passed u/s. 12AB (1)(b)(ii)(B) of the Act is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same deserves to be fully quashed.

2. The Id. CIT (Exemption) has erred in denying the registration sought u/s. 12AA of the Act and to revoke the provisional registration u/s. 12AA (1) (ac) (iv) of the Act dated 03.08.2022. is unlawful, unjustified, and arbitrary. Such denial being contrary to the provisions of law and facts on record, the registration as prayed, kindly be granted.

3. The Id. CIT (Exemption) further erred in law as well as on the facts of the case in denying registration sought u/s. 12AA of the Act on the ground that the appellant failed to obtain registration under the FCRA Act, is legally unfounded and unsupported by the facts on record. Such finding is contrary to the provisions of law and facts on record hence, the Id. CIT (Exemption) Jaipur kindly be directed to grant registration as prayed for.

4. The Id. CIT (Exemption) further erred in law as well as on the facts of the case in denying registration sought u/s. 12AA of the Act on the ground that the appellant failed to satisfy about the genuineness of the activity and that did not fulfil the conditions under the provision. Such finding is contrary to the provisions of law and facts on record hence, the Id. CIT (Exemption) Jaipur kindly be directed to grant registration as prayed for.

5. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing.

2. The brief facts of the case are that the assessee trust applied in Form No. 10AB of the Act vide dated: 30.09.2023. 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);

B). Violation of Foreign Contribution Regulation Act, 2010 (FCRA) and C). Genuineness of Activities.

In addition to the above, provisional registration granted earlier u/s. 12A (1) (ac) (vi) of the Act vide dated: 03.08.2022 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 vides dated: 22.09.2024, 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 sectio