GOPAL KRISHAN VYAS, J. - (1.) The instant Income-tax Appeal has been filed under Section 260-A of the Income Tax Act, 1961 against the judgment dated 06th of July, 2017 passed by learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (received by the Commissioner on 24.07.2017) in I.T.A. No.120/Jodh/2017, pertaining to the appeal preferred by assessee regarding issue of denial of registration sought under Section 12AA of the Income Tax Act, 1961 (Act of 1961).
(2.) As per facts of the case, the respondent-assessee filed an application for registration under Section 12AA of the Act of 1961 in Form No.10A on 22.06.2016. The learned C.I.T. (E), Jaipur vide its order dated 19.12.2016 declined to accept the application filed (2 of 4) [ITA-17/2018] under Section 12AA of the Act and passed order that in the State of Rajasthan, Trust can come into existence through legally registered document by getting it registered before the competent authority within prescribed time limit and in this case it is seen that the Trust is neither registered before the concerned Registrar, nor before the Assistant Commissioner of Devasthan Department, therefore, the existence/creation of the Trust is not legally valid, it cannot be held as valid legal Trust.
(3.) The aforesaid order was challenged by the respondent Assessee before learned Income Tax Appellate Tribunal (ITAT) and that appeal was allowed by the learned ITAT vide order dated 06.07.2017.;