9911796707
TMI Blog2025 (4) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi, (hereinafter called CIT(E) for short) erred in dismissing the application u/s 80G(5)(i) for registration by making observations which reads as In View of the above facts, as the applicant has failed to provide necessary details to support/justify its claim of having carried out charitable activities, and failed to satisfy the genuineness of the activities carried out by it, the application filed in Form 10AB for grant of registration u/s 80G(5)(iii) is hereby rejected. 2. That on the facts and in the circumstances of the case, Ld. CIT(E) erred in holding that the activities held by the Trust are not for the benefit of society at large. The Observation made in the Order of Ld CIT (Exemption)" On a perusal of the submission file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... newspaper expenses. In the FY 2023-24, the applicant has shown expense of Rs. 15000/- related to food distribution expense in a school for which only a voucher in plain paper has been submitted. The applicant has also not submitted supporting evidences such as bills/ vouchers and justification on expenses claimed such as salary expense of Rs. 2,40,000/- Stem Project Expense of 1,50,000/- and conveyance stem expenses of Rs 55,400/- The applicant has also failed to file supporting documentary evidence of the above expenses claimed.". The trust has also provided the vouchers for the expenses incurred necessary for the conducting of the charitable activities for the FY 2022-2023 and FY 2023-2024. 3. That on the facts and in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed in Form 10AB vide order passed under section 10AD along with provisional registration granted under Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 arbitrarily and prejudicially without considering the submissions and information submitted by the assessee. 4. The ld. counsel for the assessee informed the Bench that the assessee has also filed an appeal before the ITAT against the rejection u/s 12A of the Act and the Tribunal has set aside the issue of rejection u/s 12A to the file of the ld. CIT(E) vide its order dated 27.02.2025. Therefore, the ld. AR submitted that the issue of rejection of approval u/s 80G of the Act may also be set aside to the file of the ld. CIT(E) for considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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