The assessee wrongly selected an incorrect section code while ...

Incorrect section code selection during 80G(5) registration acknowledged. Clarifications on religious expenses, vegan food, non-audit, animal welfare & donations overlooked. Fresh adjudication ordered.

Case Laws Income Tax

July 30, 2024

The assessee wrongly selected an incorrect section code while applying for registration u/s 80G(5), but acknowledged the mistake and offered to resubmit the application. Despite clarifications provided regarding religious expenditure, vegan food center, non-audit of financial statements, animal welfare activities, and donations received, supported by relevant evidence and case law, the CIT(E) did not consider these. The matter is remanded for fresh adjudication by the CIT(E) after affording adequate opportunity of hearing to the assessee, considering all available material on record. The appeal is treated as allowed for statistical purposes.

View Source

← Previous Next →

The assessee wrongly selected an incorrect section code while ...

Incorrect section code selection during 80G(5) registration acknowledged. Clarifications on religious expenses, vegan food, non-audit, animal welfare & donations overlooked. Fresh adjudication ordered.

Case Laws Income Tax

July 30, 2024

You may also like:

The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to...

Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of...

The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to...

Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister...

Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society...

Approval u/s 80G(5) rejected - object for establishment of the hospital and medical college - once, the registration under section 12AA has been granted, the approval...

Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

The ITAT Chennai held that the denial of registration u/s 80G(5) to an old trust was unjustified as the trust existed before the new registration regime. The trust...

Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for...

Registration petition u/s. 80G(5) denied - the assessee is not an institution expressed to be for the benefit of any particular religious community or caste u/s....

Rejection of grant of registration u/s 80G - charitable activity or religious activity - since the expenditure on religious activities is more than 5% of the total...

Quick Updates: