9911796707
TMI Blog2021 (2) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... . The ld. Commissioner of Income Tax (Exemption) cannot introduce any new condition nor stipulate a new condition which is not prescribed under the provisions of the Statute. It is not the case of the ld. CIT (Exemption) that the appellant trust had failed to fulfil any of the conditions prescribed u/s 80G(5)(vi) of the Act r.w. Rule 11AA of the Rules. The findings of ld. Commissioner of Income Tax (Exemption) that since the accounts of the trust are not audited the activities of trust are not genuine, is not based on any material nor it is possible to come to such conclusion by the CIT (Exemption) in view of the undisputed fact that the appellant trust still continues to enjoy the registration u/s 12AA. It is settled proposition of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, deserve to be cancelled by allowing the approval to the appellant trust. 3. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 4. Any other equitable and just order that may be deemed fit and proper by your honour may please be passed in the matter. 3. Briefly, the facts of the case are as under :- Shree Veeralayam Jain Ahinsa Tirth is a trust registered the Bombay Public Trust Act, 1950 on 23.12.2014. The appellant trust was formed with the following objects :- (i) Health Relief : To create and maintain animal sheds wherein the needy animals can be taken care of and maintained. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant trust have been carried out, the accounts of the trust are not reliable and concluded that the genuineness of the charitable activities claimed to be carried out was not established. Based on this finding, the ld. Commissioner of Income Tax (Exemption), rejected the grant of approval u/s 80G(5)(vi) of the Act vide order dated 30.05.2019. 5. Being aggrieved, the appellant is before us in the present appeal. 6. Before us, the ld. Counsel submits that the appellant trust continues to enjoy the registration u/s 12AA of the Act, therefore, the ld. Commissioner of Income Tax (Exemption) had clearly erred to come to the conclusion that the activities of the appellant trust are not genuine. She further submitted that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .w. Rule 11AA of the Rules, it is clearly evident that the provisions of section 80G(5)(vi) of the Act nowhere stipulate that in order to be eligible for grant of approval u/s 80G(5)(vi) of the Act, the premises from which the appellant trust is operated, should be owned by the appellant trust. The ld. Commissioner of Income Tax (Exemption) cannot introduce any new condition nor stipulate a new condition which is not prescribed under the provisions of the Statute. It is not the case of the ld. Commissioner of Income Tax (Exemption) that the appellant trust had failed to fulfil any of the conditions prescribed u/s 80G(5)(vi) of the Act r.w. Rule 11AA of the Rules. The findings of ld. Commissioner of Income Tax (Exemption) that since the acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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