9911796707
TMI Blog2025 (4) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub clause (B) of (iv) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfillment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act, a notice was issued through ITBA portal on 01.05.2024 requesting the assessee to upload certain information / clarification. In response to the same, the assessee filed certain details. On verification of the details submitted by the assessee, the Ld. CIT(E) noted various discrepancies for which another notice was issued to the assessee asking the assessee to explain on account of those discrepancies. The assessee responded to the said notice. However, the Ld. CIT(E) noticed that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion about the genuineness of activities of the assessee and fulfilment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act. 8. Without prejudice to the above, The assessee has stated that it has claimed deduction u/s. 11 on the basis of registration under section 12A of the Act. The contention of the assessee is duly considered. However, the same is not acceptable for the following reasons: 8.1 The assessee has filed the present application under clause (B) of (iv) first proviso to sub-section (5) of section 80G of the Income-tax Act, 1961. The extract of the said provision is reproduced herewith for ready reference: "80G(5)(iv)(B): in any other case, where activities of the trust or institution have- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous year before the date of the present application, the assessee trust is not eligible to file application under clause (B) of (iv) first proviso to sub-section (5) of section 80G of the Income-tax Act, 1961. 10. In view of the above, the application under sub clause (B) of (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 filed by the assessee is hereby rejected." 3. Aggrieved with such order of Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: 1. Rejection of Registration u/s 80G(5) of Income Tax Act 1.1. The assessee, a trust was incorporated for carrying out charitable activities, and registered under the charitable trust act and Income tax Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by the assessee for which he issued another notice for clarification of those details. However, unfortunately, the last notice issued by the Ld. CIT(E) could not be complied with. He accordingly submitted that in the interest of justice, the assessee should be given an opportunity to substantiate its case by filing the requisite details before the Ld. CIT(E). 5. The Ld. DR on the other hand strongly opposed the submissions made by the Ld. Counsel for the assessee. 6. We have heard the rival arguments made by both the sides, perused the order of the Ld. CIT(E) and the paper book filed on behalf of the assessee. It is an admitted fact that on the basis of submissions made by the assessee the Ld. CIT(E) noticed certain discrepan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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