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19. The trust has also applied on Devsthan Vibhag and under registration process by the State Government of Rajasthan under the Rajasthan Public Trust Act, 1959 vide PB No. 103-106, which is also not required as decided by Hon'ble ITAT in case of APJ Abdul Kalam Education and Welfare Trust Vs CIT(E), Jaipur vide I.T.A. Nos. 567/JPR/2024 on dated 15.01.2025.

The objects of the Trusts are of charitable purposes, general public utility as well as relief to poor needy people specifying as under:

a) To promote, practice, advise and help in upliftment of economic and financial health level of the Banking sector and financial institutions with respect to Indian Economy.

3. Rebuttal of point 3 of CIT Order The CIT states that " it can be concluded that the activities of the applicant are non-genuine and the applicant is not eligible for registration u/s 12A."

We want to state that the assessee trust submitted reply with complete documents/explanations on 14- 02-2024 vide PB No.107-120. Further assessee was issued a show cause notice vide notice no. ITBA/EXM/F/EXM43/2023-24/1061740170(1) requesting it to furnish certain documents/ explanations by 05/03/2024. The assessee trust submitted reply with complete documents/explanations on 05-03- 2024 vide PB No.121-123. We are also enclosing photographs as a proof of genuineness of activities for conducting seminar on legal awareness vide PB No.126-129. We are also enclosing Ledger of Expenses Showing Charitable Expenses of conducting legal awareness seminar vide PB No.124-125. The Ld. CIT(E) did not object on the charitable objects of the trust. The objects of the trust are charitable in nature ITA No. 627 & 628/JPR/2024 All India Securitisation and Enforcement of Security Interest Association vs. CIT(E) mentioned at point no.1 and also as per deed vide PB No.6 and 8, so 12A must be granted on the basis of charitable objects of the trust. Hence Ld. CIT is wrongly stated that applicant has failed to justify the genuineness of activities whereas assessee trust is doing all genuine charitable activities which is true from above stated photographs and ledger of expenses.

Hence in our case main objectives is doing charitable and general public welfare activities without any discretion of caste, color, Creed, section or sex in India so, our trust is charitable and as all our objects are genuine and for the broader public which can be clearly seen from Trust Deed. Hence eligible for registration Under form 10AB u/s 12A of Income Tax Act 1961.

9. It was decided in similar case by the ITAT "Jaipur" BENCH, in case of Shri Parnami Panchayat 1, Parnami Mandir, Adarsh Nagar, Jaipur Vs ITO(Exemptions), Ward-1, Jaipur vide I.T.A. No. 14/JPR/2023 order Pronounced on 18/08/2023 vide PB No. 42-61:

Hence in our case main objectives is doing charitable and general public welfare activities without any discretion of caste, color, Creed, section or sex in India so, our trust is charitable and as all our objects are genuine and for the broader public which can be clearly seen from Trust Deed Hence eligible for registration Under form 10AB u/s 80G of Income Tax Act 1961.

6. It was decided in similar case by the ITAT "Jaipur" BENCH, in case of Shri Parnami Panchayat 1, Parnami Mandir, Adarsh Nagar, Jaipur Vs ITO(Exemptions), Ward-1, Jaipur vide I.T.A. No. 14/JPR/2023 order Pronounced on 18/08/2023 vide Pb No. 42-61: