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TMI Blog2025 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ntions in defense to the basis of rejection of application before saddling it with the order of rejection.
Considering such facts and circumstances of the instant case, in order to provide a fair opportunity of being heard and to represent its case in a judicious manner, the matter needs to be revisited by the Ld. CIT(E) after affording reasonable and adequate opportunity of being heard to the assessee.
Order of CIT(E) passed u/s 80G is set aside and the matter is restored back to the file of Ld. CIT(E). X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Section 12M was validly granted, and there has been no contravention of Section 12M(3) or Section 12AB. The appellant continues to operate exclusively for charitable purposes as defined under Section 2(15) of the Income-tax Act, 1961. 4. No Breach of Object Clauses: o The appellant's activities have been consistent with its stated objectives, which continue to serve the public benefit without any deviation. 5. Violation of Natural Justice: o The learned CIT(Exemptions) did not adequately address the responses and documentation submitted during the proceedings, thereby violating the principles of natural justice. 3. Briefly stated the assessee trust had applied for registration u/s 80G in Form No. 10AB on 14.03.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd placed on record. The relevant part of clause applicable from 01.10.2023- (iv)(B) of first proviso to section 80G(5) of the Act is as under- (vi) in any other case, where activities of the trust or institution have- (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of subclause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 1.2, for any previous year ending on or before the date of such application, at any time after the commencement of such activities, It is clear that sub-clause (iv)(B) of first proviso to section 80G(5) of the Act is applicable only for those asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing Judgments / circular: 1. Help for Children in Need Foundation v. CIT(E) in ITA No.1774/PUN/2024 Dated 09/12/2024 (ITAT Pune) 2. Nitdaa Foundation v. CIT(E) [2024] 167 taxmann.com 111 (ITAT Kolkata) 3. Circular No.7/2024 dated25/04/2024 4. Kimaya Ashram Charitable Trust v. CIT [2025] 170 taxmann.com 376 (ITAT Pune) 6. Ld. AR further argued as the assessee trust is a registered Charitable Institution u/s 12AA of the Act, therefore, following the judicial precedence the corollary flows that application of assessee trust u/s 80G(5) deserves to be allowed. In support of this contention, Ld. AR placed his reliance on the following judgments. 5. CIT(E) v. Shri Sadhumargi Shantkranti Jain in TAXC No.191 of 2024 (Date of Judgment: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duly submitted by the assessee from time to time. Apparently, there is no whisper in the order of Ld. CIT(E) about any query or show cause to the assessee about the ineligibility of assessee to file an application under provisions of clause (iv)(B) of 1st proviso to section 80G(5), expressing his opinion qua the filing of the application under wrong sub-clause of section 80G. Taking an action against the assessee without confronting it about the reasons for such rejection place the present case in a category wherein the principle of natural justice have been violated, as the assessee was not afforded with reasonable opportunities of being heard to submit its contentions in defense to the basis of rejection of application before saddling it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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