{"id":49755,"date":"2025-01-12T17:25:40","date_gmt":"2025-01-12T11:55:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lokesh-agarwal-dharmarth-charitable-trust-v-cit-2024-207-itd-796-jaipur-trib\/"},"modified":"2025-01-12T17:25:40","modified_gmt":"2025-01-12T11:55:40","slug":"lokesh-agarwal-dharmarth-charitable-trust-v-cit-2024-207-itd-796-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lokesh-agarwal-dharmarth-charitable-trust-v-cit-2024-207-itd-796-jaipur-trib\/","title":{"rendered":"Lokesh Agarwal Dharmarth Charitable Trust. v. CIT (2024) 207 ITD 796 (Jaipur) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>The assessee trust was formed on 26-12-2012. It filed an application for registration under section 12AB on 15-6-2022. CIT(E) rejected the application under S,12AB\u00a0 on ground of non-registration with the Rajasthan Public Trust Act, genuineness\u00a0 of activities could not be ascertained due to non-compliance and in completed Form 10AB filed by the assessee.\u00a0 On appeal the Tribunal held that\u00a0 since assessee had not followed provisions of Rajasthan Public Trust Act, as it was applicable to it, assessee would not be eligible for registration under section 12AB of the Act. Followed\u00a0 Noble Education Society v.Chief CIT (2022) 290 Taxman 206\/ 448 ITR 594 (SC), wherein the Court held that Charitable Institutions and Societies which may be regulated by State Laws have to be comply with them.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Trust or institution-Eligibility-Rajasthan Public Trust Act is  applicable to assessee-trust-Trust was not registered under Rajasthan Public Trust Act-Not  eligible for registration under section 12AB. [S. 12A, Rajasthan Public Trust, 1959, S.17] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49755","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cWv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49755"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49755\/revisions"}],"predecessor-version":[{"id":49756,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49755\/revisions\/49756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}